Brian Is a 25% Partner in the BC Partnership

Brian is a 25% partner in the BC Partnership. On January 1, BC distributes $20,000 cash and land with a $16,000 fair value (inside basis $8,000) to Brian. BC has no liabilities at the date of the distribution. Brian's basis in his BC partnership interest is $16,000. What is the amount and character of Brian's gain or loss on the distribution?

A) $0.
B) $4,000 capital gain.
C) $12,000 capital gain.
D) $20,000 capital gain.