In a distribution, T, a one-third partner, receives $6,000 in cash and capital assets of $9,000. The total assets of the partnership consist of cash of $9,000 and capital assets of $36,000. Which of the following statements is true regarding partner T if the basis in T's partnership interest is $14,000?

	A.	T has received a disproportionate distribution.
	B.	T must report a capital gain of $1,000.
	C.	T must report an ordinary loss of $1,000.
	D.	There are no tax consequences to T.