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?

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.

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 Johnsons 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.