Brittany, Jennifer, and Daniel Are Equal Partners in the BJD

Brittany, Jennifer, and Daniel are equal partners in the BJD Partnership. The partnership balance sheet reads as follows on December 31 of the current year. $\begin{array}{lrr}&\text { Adjusted } \\&\text { Basis }&\text { F M V } \\ \text { Cash } & \$ 75,000 & \$ 75,000 \\\text { Unrealized receivables } & -0- & 51,000 \\\text { Land } & \underline{45,000} & \underline{63,000} \\\text { Total } & \$ \mathbf{1 2 0 , 0 0 0} & \mathbf{\$ 1 8 9 , 0 0 0}\\\\\text { Brittany, capital } & \$ 40,000&\$63,000 \\\text { Jennifer, capital } & 40,000&63,000 \\\text { Daniel, capital } & 40,000&63,000 \\\text { Total } & \mathbf{\$ 1 2 0 , 0 0 0} & \mathbf{189,000}\\\end{array}$
Partner Daniel has an adjusted basis of $40,000 for his partnership interest. If Daniel sells his entire partnership interest to new partner Amber for $73,000 cash, how much can the partnership step-up the basis of Amber's share of partnership assets under §§ 754 and 743(b) ?

A) $6,000
B) $17,000
C) $23,000
D) $33,000
E) None of the above