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: $\begin{array} { l r r } & \text { Basis } & { \text { FMV } } \\\text { Cash } & \$ 180,000 & \$ 180,000 \\\text { Accourts receivable } & - 0 - & 60,000 \\\text { Equiprnerit (cost } = \$ 100,000 ) & 40,000 & 50,000 \\\text { Lardd } & \underline {90,000} & \underline {120,000} \\\text { Total }& \underline {\$ 310,000}& \underline {\$ 410,000}\end{array}$ Which of SSC's assets are considered hot assets under §751(a) ?

A) Cash and accounts receivable.
B) Cash and land.
C) Accounts receivable and land.
D) Accounts receivable and inherent recapture under §1245 in the equipment.