Which of the following statements regarding liquidating distributions is true? A. A partner will recognize a gain when the partnership distributes only money and the amount is greater than the partner's outside basis B. A partner will recognize a gain when the partnership distributes only money and hot assets and the inside bases of the distributed assets are greater than the partner's outside basis C. A partner will recognize a gain when the partnership distributes money, hot assets, and other property and the inside bases of the distributed assets are greater than the outside basis D. A partner will recognize a gain when the partnership distributes only money and the amount is less than the partner's outside basis