38) Which of the following statements is true when property is contributed in exchange for a partnership interest? A. The partnership's inside basis is typically increased by any gain the partner recognizes from the property contribution. B. Services are not allowed to be contributed to a partnership in return for a partnership interest. C. The holding period for a partner's partnership interest depends on the type of assets a partner contributes. D. Any contributed property in a partnership has a carryover basis, and the character of the property is determined by the way the contributing partner used the property