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On January 1 , 2017 Pam purchases a one-third interest in the RRR partnership for $600,000. The partnerships only asset is a piece of land held for investment . The land has a tax basis of $1,200,000 and a FMV of $1,800,000. RRR has a Section 754 election in effect. On June 30, 2020, RRR sells the land for $2,100,000 . As a result , RRR will allocate what amount of capital gain to Pam in 2020 ?

A.$233,333

B.$0

C.$300,000

D.$100,000