Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) Unrealized receivables include rights to payments on the sale of a capital asset.
B) The primary purpose of Sec. 751 is to prevent partnerships from converting capital gains into ordinary income.
C) If a partner sells property received in a partnership distribution for a gain and the property was inventory in the hands of the distributing partnership, the partner will always recognize ordinary income.
D) All of the above are false.