The PW Partnership's Balance Sheet Includes the Following Assets Immediately

The PW partnership's balance sheet includes the following assets immediately before it liquidates:
In complete liquidation PW distributes the cash to Pamela and the unrealized receivables to Wade (equal partners) . Pamela and Wade each have an outside basis in PW equal to $5,000. PW has no liabilities at the time of the liquidation. What is the amount and character of Wade's recognized gain or loss?
$$\begin{array} { | l | r | r | } \hline & \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 10,000 & \$ 10,000 \\\hline \text { Unrealized receivables } & - 0 - & 10,000 \\\hline \text { Total } & \$ 10,000 & \$ 20,000 \\\hline\end{array}$$

A) $0
B) $5,000 capital gain
C) $5,000 ordinary income
D) $2,500 capital gain and $2,500 ordinary income