Tina and Randy formed the TR Partnership four years ago. Because they decided the company needed some expertise in multimedia presentations, they offered Susan a 1/3 interest in partnership capital and profits if she would come to work for the partnership. On July 1 of the current year, the unrestricted partnership interest (fair market value of $25,000) was transferred to Susan. How should Susan treat the receipt of the partnership interest in the current year? A. Nontaxable. B. $25,000 short-term capital gain. C. $25,000 long-term capital gain. D. $25,000 ordinary income. E. None of the above.