On June 1, Marie received a 10% interest in Mineral Company, a partnership, for services contributed to the partnership. Mineral's net assets at that date had a basis of $70,000 and a fair market value of $100,000. In Marie's income tax return, what amount must she include as income from the acquisition of the partnership interest? Group of answer choices $

7,000 ordinary income.

$ 7,000 capital gain.

$10,000 ordinary income.

$10,000 capital gain.