On April 10, Year 1, Reuben contributed land in exchange for a 25% partnership interest in Larson Partners. The fair market value of the land at that time was $60,000, and Reuben's adjusted basis was $25,000. On November 1, Year 5, Larson distributed that land to another partner. The fair market value at that time was $65,000. What is the amount of Reuben's recognized gain from the transfer of the land by Larson to another partner?
 
 -
 
 -A.
 -$35,000
 -
 
 -B.
 -$25,000
 -
 
 -C.
 -$40,000
 -
 
 -D.
 -$5,000