In a distribution, T receives from her partnership a capital asset with a partnership basis of $18,000.

In a distribution, T receives from her partnership a capital asset with a partnership basis of $18,000. If her basis in the partnership is $15,000 and the optional adjustment to basis election is in effect, by what amount will the basis of the partnership's remaining assets be increased?

A. $0

B. $1,500

C. $3000

D. $18,000

Please explain answer