AB Partnership has the following assets and liabilities at year end. The book basis and tax basis are the same amount.

Machine: Basis $10,000 Value $13,000

Building: Basis $80,000 Value $100,000

Note 1:Basis $15,000 Value $15,000

Note 2: Basis $90,000Value $90,000

Note 1 is a nonrecourse note attached to the machine. Note 2 is a recourse note attached to the building. What is the amount of the partnership's minimum gain?

$2,000

$3,000

$5,000

$15,000