Brittany, Jennifer, and Daniel Are Equal Partners in the BJD

Brittany, Jennifer, and Daniel are equal partners in the BJD Partnership. The partnership balance sheet reads as follows on December 31: $\begin{array}{lrr}&\text { Adjusted } & \\&\text { Basis } & \text { FMV } \\\text { Cash } & \$ 75,000 & \$ 75,000 \\\text { Unrealized receivables } & -0- & 51,000 \\\text { Land } & \underline{45,000} & \underline{63,000} \\\text { Total } & \$ 120,000 & \$ 189,000\\\\\text { Brittany, capital } & \$ 40,000 & \$ 63,000 \\\text { Jennifer, capital } & 40,000 & 63,000 \\\text { Daniel, capital } & 40,000 & 63,000 \\\text { Total } & \$ 120,000 & \$ 189,000\end{array}$ Partner Daniel has an adjusted basis of $40,000 for his partnership interest. If he sells his entire partnership interest to new partner Amber for $73,000 cash, by how much can the partnership step up the basis of Amber's share of partnership assets under §§ 754 and 743b) ?

A) $6,000
B) $17,000
C) $23,000
D) $33,000
E) $40,000.