What occurs if a partner's basis becomes negative due to their allocated share of a decrease in partnership debt?

A$)$ The partner will treat the reduction in excess of her basis as ordinary income.

B$)$ The partner will treat the reduction in excess of her basis as capital gain.

C$)$ The partner will not ever be taxed on the reduction in excess of her basis.

D$)$ The partner will not be taxed on the reduction in excess of her basis until she sells her partnership interest.