$.$ Barry invests $$22,000$ in a partnership that operates a legal marijuana processing facility. At the end of the first year the partnership exactly breaks even $($no tax profit or loss$)$ but makes a nonliquidating cash distribution to Larry $$5,000$ and a car worth $$15,000.$ The partnership$$s adjusted basis in the car was $$10,000.$ How much gain should Barry report?

Question $3$Select one:

a$.$

$$75,000$

b$.$

$0$

c$.$

$$30,000$

d$.$

$$15,000$