December 31, Year 8, Alan and Baker were equal partners in a partnership with net assets having a tax basis and fair market value of $100,000. On January 2, Year 9, Carr contributed securities with a fair market value of $50,000 (purchased in Year 7 at a cost of $35,000) to become an equal partner in the new firm of Alan, Baker, and Carr. The securities were sold on December 15, Year 9, for $47,000. How much of the partnership's capital gain from the sale of these securities should be allocated to Carr? $0 $ 3,000 $ 6,000 $12,000