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.

a. Under the proportionate liquidating distribution rules, what is Berdines basis in the distributed land? $_________

b. If an optional 754 adjustment-to-basis election is in effect, by what amount does the partnership increase the basis of its remaining property? $_________

c. If that adjustment is allocated to depreciable property, to whom does the partnership allocate the resulting depreciation deductions?