17. Christine contributed land with a basis of $15,000 and an FMV of $20,000 to the CG Partnership two years ago to acquire her partnership interest. This year, the land is distributed to Paul when its FMV is $22,500. No other distributions have been made since Christine became a partner. When the land is distributed, the partnership's basis in the land immediately before distribution is increased by A) $0. B) $2,500. C) $5,000. D) $7,500