Corporation J Sells Its 10% Limited Interest in the Nelson

Corporation J sells its 10% limited interest in the Nelson Partnership for $100,000.J's outside basis in the interest is $85,000; no partnership debt is included in this basis.At date of sale, Nelson has inventory worth $980,000 with an inside basis of $770,000.Based on these facts, Corporation J should recognize:

A) A $15,000 ordinary gain
B) A $15,000 capital gain and a $21,000 ordinary gain
C) A $6,000 capital loss and a $21,000 ordinary gain
D) A $21,000 ordinary gain
E) A $ 15,000 ordinary gain