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C is corrent. The requirement is to determine the amount to be reported as short-term capital gain on Teeters’ sale of stock to the partnership. If a person engages in a transaction with a partnership other than as a partner of such partnership, any resulting gain or loss is generally recognized just as if the transaction had occurred with a nonpartner. Here Teeters’ gain of $28,000 - $25,000 = $3,000 is fully recognized. Since the stock was not held for more than 12 months, Teeters’ $3,000 gain is treated as a short-term capital gain.
A is incorrect. He recognizes a gain of $3,000 on the sale. 
A is incorrect. He recognizes a gain of $3,000 on the sale. 
D is incorrect. He recognizes a gain of $3,000 on the sale.