The SSC Partnership, a cash-method partnership, has a balance sheet that includes the following assets on December 31 of the current year:

	Basis		FMV
Cash	$180,000		$180,000
Accounts receivable	-0-		60,000
Equipment (cost = $100,000)	40,000		50,000
Land	90,000		120,000
Total	$310,000		$410,000

Which of SSC's assets are considered hot assets under §751(a)?

• Cash and accounts receivable.

• Cash and land.

• Accounts receivable and land.

• Accounts receivable and inherent recapture in the equipment under §1245.