[单选题]
Columbus's basis in Ace Partnership was USD 70,000 at the time he received a nonliquidating distribution of partnership capital assets. These capital assets had an adjusted basis of USD 65,000 to Ace and a fair market value of USD 83,000. Ace had no unrealized receivables, appreciated inventory, or properties that had been contributed by its partners. What was Columbus's recognized gain or loss on the distribution?
A .USD 18,000 ordinary income.
B .USD 0.
C .USD 13,000 capital gain.
D .USD 5,000 capital loss.
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