13. Gabriella sells her 25% partnership interest having a $40,000 basis to Luis for $50,000 cash. At the time of the sale, the partnership has no liabilities and its assets are as follows:

	Basis	FMV
Cash	$20,000	$20,000
Unrealized receivables	0	35,000
Inventory	20,000	45,000
Land (Sec. 1231)	120,000	100,000

Gabriella and Luis have no agreement concerning the allocation of the sales price. Ordinary income recognized by Gabriella as a result of the sale is

A) $5,000.

B) $10,000.

C) $15,000.

D) $17,500.