Stan had a basis in his partnership interest at the beginning of last year of $40,000. There was no change in partnership liabilities during the year. His share of the partnership's ordinary loss last year was $50,000 and the partnership had no separately stated items. This year, Stan has a distributive share of ordinary income of $25,000. The taxable income from the partnership reported on Stan's personal income tax return this year (ignoring the at-risk and passive activity loss limitations) is

A) $5,000 ordinary loss.

B) $10,000 ordinary income.

C) $15,000 ordinary income.

D) $40,000 ordinary income.