The balance sheet of the REO LLP as of December 31 of the current tax year shows the following: Basis FMV Basis FMV Cash $26,000 $26,000 Andre, capital $13,000 $26,000 Unrealized receivables 0 26,000 Brianna, capital 13,000 26,000 Total $26,000 $52,000 Total $26,000 $52,000 Andre and Brianna are equal partners in the partnership. The partnership makes a liquidating distribution of the unrealized receivables to Andre and the cash to Brianna. Andre collects all $26,000 of the receivables. How much will Andre recognize in ordinary income? a. Andre will recognize $13,000 of capital gain. b. Andre will recognize $13,000 of ordinary income. c. Andre will recognize $26,000 of ordinary income. d. Andre will recognize $52,000 of ordinary income. e. Andre will not recognize any ordinary income at all