A partnership has the following assets. The book basis and tax basis are the same amount. Assets Cash $7,000 Basis Value $7,000 Machine Basis 10,000 Value $5,000 Note payable Basis $20,000 Value $20,000. Total Basis $37,000 VAlue $32,000. If the note payable is a non recourse mortgage on the machine, what is the amount of the minimum gain? A$0 B. $3,000 C. $10,000 D $15,000