The WXYZ Partnership has the two assets shown in the table before its liquidating distribution to partner W. If partner w with a $3,000 basis in her 25% interest receives $10,000 of capital assets, what basis will w have in the capital assets as a result of the liquidation? Assets Accounts receivable Capital assets Value $O $20,000 12,000 20,000 12,000 $40,000 Basis S 0 Total A.$0 B. $5,000 C. $8,000 D. $10,000