Sally and Bob formed a FM partnership for years ago. At inception Sally contributed equipment with a basis of $12,000 and FMV of $15,000. This year (four years later), the equipment is distributed to Bob when it's fmv is $21,000. no other distributions have been made since the partnership was formed. how much pre-contribution gain is allocated to Sally when the property is distributed to Bob? choice 1: $0 choice 2: $3,000 choice 3: $6,000 choice 4: $9,000