What is S’s recognized disproportionate gain, ignoring partnership income?

ST Partnership has the following assets:

Inventory value $30,000 basis $12,000

Land value $90,000 basis $48,000

Inventory is a Section 751 asset and each partner has an outside basis of $30,000. S, A 50% partner, and T, her copartner, received a partial distribution from the partnership. S received land worth $30,000 with a basis of $16,000; T received inventory worth $30,000 with a basis of $12,000. What is S’s recognized disproportionate gain, ignoring partnership income?

$7,000 capital gain

$9,000 capital gain

$9,000 ordinary income

$14,000 ordinary income

 

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