On December 31 of 2020, Ben and Chen become egasi piriners the BC Parenthip with assets having a tax basis and FM of $120,000. The parch fo contributes his investment securities with an FMV of $60,000 (purchased ten years ago 15 2021 See $90,000 What amount of gein from the sale of these secures should be alocated to D? 2000 in January at 2001. Das OA $10,000 O $20,000 Oc. $25,000 OD. $15,000