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B is corrent. The requirement is to determine the correct statement regarding the holding period for a partnership interest acquired in exchange for a contributed capital asset. The holding period for a partnership interest that is acquired through a contribution of property depends upon the nature of the contributed property. If the contributed property was a capital asset or Section 1231 asset to the contributing partner, the holding period of the acquired partnership interest includes the period of time that the capital asset or Sec. 1231 asset was held by the partner. For all other contributed property, a partner’s holding period for a partnership interest begins when the partnership interest is acquired.
A is incorrect. The holding period includes the holding period of a contributed capital asset. 
C is incorrect. The holding period includes the holding period of a contributed capital asset. 
D is incorrect. The holding period includes the holding period of a contributed capital asset.