Derrick's interest in the DEF Partnership is liquidated when his basis in the interest is $30,000. He receives a liquidating distribution of $20,000 cash and inventory with a basis of $8,000 and a FMV of $30,000. Derrick will recognize a.no gain or loss b.$2,000 capital loss c.$2,000 ordinary loss d.$10,000 capital loss and $20,000 ordinary loss