Richard and Stella run a grocery. They suffer a loss of $5,000 in the first year. In the second year, there is a profit of $5,000. Please note that the loss from the first year was limited due to basis limitations. What was the taxable income for the partners in the second year?
A) $0
B) $5,000
C) $10,000
D) $5,000 - $5,000 = $0