15. Sargon contributed land with a basis of $9,000 and an FMV of $11,000 to the GG Partnership three years ago to acquire his partnership interest. This year, the land is distributed to Anila when its FMV is $12,000. No other distributions have been made since Sargon became a partner. When the land is distributed, the partnership's basis in the land immediately before distribution is increased by

A) $0.

B) $2,000.

C) $3,000.

D) $5,000.