Two Years Ago, J Contributed a Capital Asset (FMV $10,000

Two years ago, J contributed a capital asset (FMV $10,000 and basis $16,000) to the JKL Partnership.The asset was a nondepreciable § 1231 asset to the partnership.During the current year, the partnership sold the asset for $8,000.As a result of the sale, the partnership should recognize:

A) An $8,000 §1231 loss
B) A $6,000 capital loss and a $2,000 § 1231 loss
C) An $8,000 capital loss
D) A $2,000 §1231 loss
E) A $2,000 capital loss