xyz an equal 3 person partnership has cash of 9000 and securities of 15000 fmv with adjusted basis of 33000 to the partnership. If z sells his interest to v for 8000 and the new partnership subsequently sells the securities when the fmv is 9000 what must partner v include in taxable income if a section 754 election is in effect?

A)0 B)2000 loss C) 5000 loss D) 8000 loss