AB partnership has the following assets and liabilities at year end. The book basis and tax basis are the same amount. Machine Basis $7,000, Value $18,000 Building Basis $80,000, Value $100,000 Note 1 Basis $15,000, Value $15,000 Note 2 Basis $90,000, Value $90,000. Note 1 is a recourse note attached to the machine; Note 2 is a non-recourse note attached to the building. What is the amount of the partnership's minimum gain? A.) $3,000, B.) $8,000, C.) $10,000, D.) $18,000