The SSC Partnership Balance Sheet Includes the Following Assets on December

The SSC Partnership balance sheet includes the following assets on December 31 of the current year: Susan,a 1/3 partner,has an adjusted basis of $90,000 for her partnership interest.If Susan sells her entire partnership interest to Emma for $120,000 cash,how much capital gain and ordinary income must Susan recognize from the sale?

A) $30,000 ordinary income.
B) $30,000 capital gain.
C) $10,000 ordinary income; $20,000 capital gain.
D) $10,000 capital gain; $20,000 ordinary income.