Clark and Lois Formed an Equal Partnership Three Years Ago

Clark and Lois formed an equal partnership three years ago. Clark contributed cash of $160,000 while Lois contributed land with a $90,000 adjusted basis and a $160,000 FMV. Three years later the land is sold for $210,000. The tax results to Clark and Lois are

A) $25,000 of gain to Clark and $95,000 gain to Lois.
B) $25,000 of gain to Clark and $70,000 gain to Lois.
C) $60,000 of gain to both Clark and Lois.
D) $25,000 of gain to both Clark and Lois.