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. Description basis value Assets $300,000 $400,000 Nonrecourse debt $500,000 $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 taxable loss for the year is ($20,000) and the liabilities are reduced by $250,000? A. $0 B. $20,000 C. $50,000 D. $100,000