The LMN Partnership has the following assets and liabilities before any reduction for year-end principal payments on the liabilities. Assume the book basis and tax basis are the same amount. Assets Basis=$300,000 Value= $400,000. Nonrecourse debt = Basis $500,000 and Value = $500,000. If the partners have a deficit in their capital accounts of ($100,000), what is the amount of minimum gain chargeback if partnership loss for the year is ($20,000) and the liabilities are reduced by $250,000? Please explain answer. A. $0 B. $20,000 C. $50,000 D. $100,000. Please show explanation and math.