Sabrina Has a $12,000 Basis in Her S&B Partnership Interest

Sabrina has a $12,000 basis in her S&B partnership interest.Sabrina receives a current cash distribution of $10,000 and equipment with a $5,000 basis FMV $6,000) .What is Sabrina's basis in her partnership interest at the end of the year?

A) $0.
B) $12,000.
C) $2,000.
D) $7,000.