Which of the Following Distributions Would Never Result in Gain

Multiple Choice

Which of the following distributions would never result in gain recognition to the recipient (distributee) partner?

A) A distribution of cash that follows a contribution of appreciated property to the partnership.
B) A distribution of a slightly appreciated marketable security.
C) A distribution of property to a partner who, three years ago, contributed other property with a built-in gain.
D) A distribution to a second partner of property contributed by the first partner two years ago.
E) A distribution of inventory property that is proportionate to the partners.