17. Akemi's basis for her interest in the Akeno Partnership is $40,000. In complete liquidation of her interest, Akemi receives cash of $5,000 and real property (not a Sec. 751 asset) having an FMV of $37,500. Akeno's adjusted basis for this realty is $30,000. Section 736 does not apply. Akemi's basis for this realty is

A) $17,500.

B) $20,000.

C) $35,000.

D) $40,000.