Which of the following distributions would never result in gain recognition to the recipient (distributee) partner? Oa. A distribution of property to a partner who, three years ago, contributed other property with a built-in gain. Ob. A distribution of inventory property that is proportionate to the partners. c. A distribution to a second partner of property contributed by the first partner two years ago. Od. A distribution of cash that follows a contribution of appreciated property to the partnership We. A distribution of a slightly appreciated marketable security