On January 1, 2017 Pam purchases a one-third interest in the RRR partnership for $800,000. The partnership's only asset is a piece of land held for investment. The land has a tax basis of $1,200,000 and a FMV of 1,800,000. RRR has a Section 754 election in effect. On June 30, 2020, RRR sells the land for $2,100,000. As a rosu, RRR will allocate what amount of capital gain to Pam in 2020 OA $300,000 OB $100,000 OC. 50 OD. $233,333