Land with a $6,000 basis and a $10,000 FMV in the ABC partnership was distributed to C, a partner in the partnership. At the time of the distribution, C had a $4,000 basis for her partnership interest. What gain is recognized by partner C on the distribution, and what is her basis for the distributed land?

A. $0 gain, $4,000 basis

B. $0 gain, $6,000 basic

C. $6,000 gain, $6,000 basis

D. $6,000 gain, $10,000 basis