AB Partnership has the following assets and liabilities at year-end. The book basis and tax basis are the same amount. Assets Basis Value Machine $ 10,000 $ 13,000 Building $80,000 $ 100,000 Note 1 $ 15,000 $ 15,000 Note 2 $90,000 $ 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? A. $2,000 B. $3,000 C. $5,000 D. $15,000