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.By what total amount would the remaining partners need to reduce their bases?

A) $1,500
B) $2,500
C) $3,500
D) $4,500
E) $5,500