The ABC Partnership Owns the Following Assets on December 31

The ABC Partnership owns the following assets on December 31.
$\begin{array}{|l|l|l|} \hline& \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 20,000 & \$ 20,000 \\\hline \text { Unrealized receivables } & 0 & 40,000 \\\hline \text { Inventory } & \$ 20,000 & 30,000 \\\hline \text { Land (Sec. 1231 asset) } & 50,000 & 90,000\\\hline\end{array}$ The indication that ABC owns substantially appreciated inventory is

A) the FMV of all assets except land is $90,000 while their bases is $40,000.
B) the FMV of the inventory is $30,000 while its adjusted basis is $20,000.
C) the total FMV of all assets except cash is greater than their total basis.
D) the FMV of the inventory and unrealized receivables is $70,000 while their adjusted bases is $20,000.