On July 31, Cynthia contributed land with a basis to her of $22,000 and a FMV of $30,000 to the Sterling Partnership in exchange for a 25% interest in profits, losses, and capital. Two years later, the partnership sold the land for $42,000. How much of the partnership's gain from the sale of the land should be allocated to Cynthia?
a. $11,000
b. $20,000
c. $8,000
d. $3,000