Enter problem statement, appropriate input type, and other instructions hero Steve sells Nis 20% partnership interest wing a 528.000 basis to Nancy for $44,000 cash. At the time of the sale, the partnership has no liabilities and its assets are as follows: Asset FMV Cash $20,000 U receivable 00.000 Inventory 40.000 Land (capital asset) 100,000 Tax Basis $20,000 0 30,000 90,000 The unreakze receivables and inventory are se 751. What gain or su must Steve recognise on this sale O A $12.000 ordinary income $4.000 capital gain OB $2,000 ordinary income, 314,000 capitan OC 516,000 capital gain OD $14,000 ordinary income. $2.000 capital gain