K Owns 25 Percent of a Partnership

K owns 25 percent of a partnership.K's basis in the partnership was $12,000 before she received a current proportionate distribution of equipment with a basis of $14,000 and a liability against it of $6,000.How much is K's basis in the partnership after the distribution?

A) $1,500
B) $2,000
C) $2,500
D) $4,500
E) $0