XY Partnership has the following assets and liabilities at year-end. The book basis and tax basis are the same amount. Assets Basis Value Machine $ 10,000 $ 5,000 Building $80,000 $ 82,000 Note 1 $ 3,000 $ 3,000 Note 2 $90,000 $ 90,000 Note 1 is a nonrecourse note attached to the machine; Note 2 is a nonrecourse note attached to the building. What is the amount of the partnership's minimum gain? A. $0 B. $3,000 C. $6,000 D. $10,000