A partnership has the following assets. The book basis and the tax basis are the same amount. Cash Basis $7,000, Value $7,000 Machine Basis $10,000, Value $10,000 Note payable Basis $30,000, Value $30,000. Total Basis $47,000, Value $55,000. If the note payable is a non recourse mortgage on the machine, what is the amount of the minimum gain? A.) $0, B.) $13,000, C.) $20,000, D.) $30,000 (not sure how to update or make it proper, that is the question verbatim)