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C is corrent. If a corporation makes a nonliquidating distribution of appreciated property to a shareholder, the corporation must recognize gain just as if the property were sold at its fair market value. Here, Mem must recognize a gain of $15,000 — $10,000 = $5,000. A liability increases the recognized gain only when the amount of liability exceeds fair market value.
A is incorrect. Gain is recognized just as if the property were sold for fair value.  
A is incorrect. Gain is recognized just as if the property were sold for fair value.  
D is incorrect. Gain is recognized just as if the property were sold for fair value.