All of the Following Statements Are True Regarding Nonliquidating Distributions

All of the following statements are true regarding nonliquidating distributions of a partnership except

A) in no circumstances may the partner's basis in the partnership interest be reduced below zero as a result of a nonliquidating distribution.
B) in no circumstances will the partner or the partnership recognize gain or loss from a nonliquidating distribution.
C) if, after money distributions reduce the partnership basis, the adjusted basis of distributed property does not exceed the partner's basis in the partnership interest, the basis of the distributed property carries over to the partner.
D) if money is distributed in excess of the partnership interest, the partner receiving the distribution has capital gain.