Berdine has a basis of $195,000 in her partnership interest and receives land with an adjusted basis to the partnership of $468,000 in termination of her interest. Assume the partnership holds no hot assets and the entire payment is a 736(b) payment with the tax treatment determined under the proportionate liquidating distribution rules. a. What is Berdine's basis in the distributed land? $ b. If an optional $754 adjustment-to-basis election is in effect, by what amount does the partnership adjust the basis of its remaining property? \$ If that adjustment is allocated to depreciable property, to whom does the partnership allocate the resulting depreciation deductions