The SSC, a Cash-Method Partnership, Has a Balance Sheet That

The SSC, a cash-method partnership, has a balance sheet that includes the following assets on December 31 of the current year: Susan, a one-third partner, has an adjusted basis of $90,000 for her partnership interest. If Susan sells her entire partnership interest to Emma for $100,000 cash, what is the amount and character of Susan's gain or loss from the sale?

A) $10,000 capital gain.
B) $10,000 ordinary income.
C) $20,000 ordinary income; $10,000 capital gain.
D) $10,000 capital loss; $20,000 ordinary income.