Joe contributed land $($a capital asset$)$ to a partnership for a $30\%$ partnership interest on March $1,$ Year $5.$ Joe had purchased the land on June $15,$ Year $1,$ for $$25,000,$ and the land had a fair market value of $$50,000$ in March Year $5.$ The partnership sold the land on December $10,$ Year $5,$ for $$55,000.$ In April Year $6,$ Joe sold his partnership interest. The holding period for Joes partnership interest beganA.March $1,$ Year $5.$B$.$One$-$half on June $16,$ Year $1,$ and one$-$half on March $1,$ Year $5.$C$.$December $10,$ Year $5.$D$.$June $16,$ Year $1.$