On January 1 of Year 1 Samantha purchased a one third interest in a partnership for 31000. At the time of the purchase the partnership had the following assets: AR Basis 0 45000 FMV Inventory 9000 15000 FMV Machinery 15000 33000 FMV. If the partnership makes a 754 election upon Samanthas purchase of interest, calculate the amount of ordinary income recognized by Samantha if the inventory is sold for 21000? a)2000 b)4000 c)7000 d)0