Berdine has a basis of $32,000 in her partnership interest and receives land with an adjusted basis to the partnership of $78,000 in termination of her interest. (The partnership has no hot assets.)

1. Under the proportionate liquidating distribution rules, what is Berdine's basis in the distributed land?
2. If an optional section 754 adjustment-to-basis election is in effect, by what amount does the partnership increase the basis of its remaining property?