Johnson contributes property to a partnership with a $$400,000$ value and a $$200,000$ tax basis. Which circumstance described below would require Johnson to recognize all or part of the $$200,000$ gain that existed at time of contribution?

A$.$ Three years after the contribution, the property contributed by Johnson is distributed to another partner, Jefferson, when the value of the property is worth $$460,000.$B$.$

Two years after the contribution, Johnson withdraws from the partnership and receives property worth $$450,000$ that was contributed by different partner named Jackson.

Twenty months after the contribution, Johnson receives a cash distribution of $$150,000$ from the partnership in addition to Johnson$$s normal profit share.

All of these events would require Johnson to recognize all or part of the built$-$in gain at the time of contribution.