58. Erin's basis in her Kiybron Partnership interest is $3,300. Erin receives a distribution of $2,200 cash from Kiybron in complete liquidation of her interest. Kiybron is an equal partnership with the following balance sheet: a) What are the amount and character of Erin's recognized gain or loss? What is the effect on the partnership assets? b) If Kiybron has a $754 election in place, what is the amount of the special basis adjustment