The XYZ Partnership Owns the Following Assets on December 31

The XYZ Partnership owns the following assets on December 31:
$\begin{array}{|l|l|l|} \hline& \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 20,000 & \$ 20,000 \\\hline \text { Unrealized receivables } & 0 & \mathbf{1 5 , 0 0 0} \\\hline \text { Inventory } & \$ 30,000 & 35,000 \\\hline \text { Land (Sec. 1231 asset) } & 40,000 & 70,000\\\hline\end{array}$ By how much must XYZ reduce its unrealized receivables to avoid meeting the substantially apprec inventory test?

A) $10,000
B) $15,000
C) $14,000
D) No amount of reduction of unrealized receivables will affect meeting the substantially appreciated inventory test.