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B is corrent. In a complete liquidation of a partner’s interest in a partnership, the property distributed will have a basis equal to the adjusted basis of the partner’s partnership interest reduced by any money received in the same distribution. Generally, in a liquidating distribution, the basis for a partnership interest is (1) first reduced by the amount of money received; (2) then reduced by the partnership’s basis for any unrealized receivables and inventory received; (3) with any remaining basis for the partnership interest allocated to other property received in the distribution.
A is incorrect. The basis for a partnership interest is generally reduced by the adjusted basis of distributed property. 
C is incorrect. Book value is not used for tax purposes. 
D is incorrect. Basis is reduced by the amount of money received.