A, a non-resident alien, owns a 25% interest in a domestic partnership, which sole asset is a tripled net leased office building. A sells the interest to B, a non-resident alien, for $100,000. As basis in the interest is $50,000. Which of the following is true:

Group of answer choices

B must withhold $7,500.

B must withhold $10,000

B must withhold $15,000

B must withhold $30,000