The WXYZ partnership has the following two assets before its liquidating distribution to partner W: Accounts receivable ($0 basis, $20,000 value), Capital assets ($12,000 basis, $20,000 value), Total ($12,000 basis, $40,000 value). If partner W with a $3,000 basis in her 25% interest receives $10,000 of capital assets, how much income must she recognize as a result of the liquidation? A) $0, B) $2000 capital gain, C) $5000 ordinary income, D) $10,000 ordinary income.