Mr. Sweet retired from the Candy Partnership when his adjusted basis (including partnership profits and losses up to the date of retirement) in the partnership interest was $150,000. He received $275,000 cash from the partnership, which included $225,000 as payment for his share of partnership assets. The partnership agreement did not mention payment for goodwill. The partnership had no Sec. 751 assets. How will Mr. Sweet report this transaction? A. $125,000 capital gain. B. $75,000 ordinary income; $50,000 capital gain. C. No gain or loss. D. $75,000 capital gain; $50,000 ordinary income