On June 1, 2006, Green Corp. adopted a plan of complete liquidation. On December 1,2006, Green distributed to its stockholders installment notes receivable that Green had acquired in connection with the sale of land in 2005. The following information pertains to these notes: Green's basis, $9,000; FMV, $162,000; Face amount, $185,000. How much gain must Green recognize in 2006 as a result of this distribution?

A. $0 B. $23,000 C. $72,000 D. $95,000