A partnership has the following assets and liabilities. The book basis and tax basis are the same amount. Asset Building $90,000 Basis $92,000 Value, Accounts payable Basis $8,000 Value $8,000. Note payable Basis $85,000 Value $85,000. Total Basis $183,000 Value $185,000. If the note payable is a nonrecourse mortgage on the building, what is the amount of the minimum gain?. A $0, B $1,000 C $2,000 D $3,000.