Sari Transferred an Office Building with a $500,000 FMV and a $300,000

Sari transferred an office building with a $500,000 FMV and a $300,000 adjusted basis to the Oak Partnership in exchange for a one- quarter ownership interest. Sari had acquired the building three years earlier and had used it in her sole proprietorship. Sari's holding period for her partnership interest

A) will depend on the election she files.
B) will include the holding period of the transferred building.
C) will begin the day after she acquires the partnership interest.
D) None of the above.