Partner "A" contributes land with a FMV of $10,000 and an adjusted basis of $6,000 for a 50% interest in capital, and profits and loss interest. Partner "B" contributes $10,000 cash. However, according to the partnership agreement, "B" will be specially allocated all losses until the partnership turns profitable and he recovers all of the deducted losses. After two years of losing money totaling $6,000. The partnership liquidates. How much of the liquidating distribution does "B" receive?
A. $10,000
B. $4,000
C. $7.000
D. $8,000