67. Pam is a 25% partner in ABC Partnership. ABC makes a proportionate liquidating distribution of $10,000 cash and inventory with a $15,000 fair value (inside basis $5,000) to Pam. ABC has no liabilities at the date of the distribution. Pam's outside basis is $20,000. What is the amount and character of Pam's gain or loss from the distribution? A. $0 B. $10,000 ordinary income C. $10,000 capital loss D. $5,000 capital loss