Feela is a one-third partner in Alchemy LLC which is taxedas a partnership. Her basis priorto Alcemy paying Feela a $11,000 cash distribution is $27,000. How much income does Feela recognize from the distribution and what is her basis in Alchemy after the distribution?

A) $11,000 income and $27,000 basis

B) $0 income and $16,000 basis

C) $11,000 income and $16,000 basis

D) $0 income and $27,000 basis

E) None of the above