In a distribution, T, one third partner, receives $6000 in cash and capital assets of $9000. The total assets of the partnership consist of cash of $9000 and capital assets of $36,00. 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 $1000 C. T must report an ordinary loss of $1000 or D. There is no tax consequences to T