Which of the following distributions create a tax gain to the receiving partner?

A$.$ A partner with an outside basis of $$40,000$ receives cash of $$10,000,$ liability release of $$5,000,$ and inventory with a value of $$30,000$ and an inside basis of $$20,000.$ The distribution is not fully liquidating.

B$.$ A partner with an outside basis of $$40,000$ receives cash of $$10,000,$ liability release of $$5,000,$ inventory with a value of $$30,000$ and an inside basis of $$20,000,$ and nonmarketable securities with a value of $$5,000$ and a basis of $$3,000.$ The distribution is fully liquidating.

C$.$ A partner with an outside basis of $$15,000$ receives cash of $$10,000$ and liability release of $$7,000.$ The distribution is not fully liquidating.

D$.$ None of the above distributions results in a gain