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:  
$\begin{array} { l r r } & { \text { Basis } } & \text { FMV } \\\text { Cash } & \$ 180,000 & \$ 180,000 \\ \text { Accourts receivable } & - 0 - & 60,000 \\\text { Lard } & \underline {90,000 }& \underline {120,000} \\\text { Total }& \underline {\$ 270,000} & \underline {\$ 360,000}\end{array}$ 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 $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.