Capital and Ordinal loss

Ten years ago Latesha acquired a one-third interest in Dana Associates, a partnership, for $26,000 cash. This year Latesha’s entire interest in the partnership is liquidated when her basis is $24,000. Dana’s assets consist of the following: cash, $20,000; inventory with a basis of $46,000 and a FMV of $40,000. Dana has no liabilities. Latesha receives the cash of $20,000 in liquidation of her entire interest. What is Latesha’s recognized loss on the liquidation of her interest in Dana?
A) $0
B) $4,000 long-term capital loss
C) $4,000 short-term capital loss and $2,000 ordinary loss
D) $4,000 long-term capital loss and $2,000 ordinary loss