26. Siri is a member of STP LLC and all members have a 1/3rd interest in capital and profits. The LLC has made an optional basis adjustment election. Siri sells her entire interest to Tom for $152,000. At the time of the sale the balance sheet is as follows: Cash Basis FMV 30,000 30,000 Capital accounts Depreciable 300,000 426,000 Siri assets Total Thelma Paula 330,000 456.000 Total Basis FMV 110,000 152,000 110,000 152,000 110,000 152,000 330,000 456,000 a. What is the amount of the section 754 optional basis adjustment? b. Which partner(s) will be allocated this basis adjustment?