Brittney, Jennifer, and Daniel are equal partners in the BJD Partnership balance sheet reads as follows on December 31.

Brittany, Jennifer, and Daniel are equal partners in the BJD Partnership. The partnership balance sheet reads as follows on December 31 Adjusted Basis FMV Cash $ 75,000 $ 75,000 Untcalized receivables 0 51,000 Land 45.000 63.000 Total S120,000 $189,000 Brittany, capital $ 40,000 563,000 Jennifer, capital 40,000 63.000 Daniel, Capital 40.000 61.000 Total $120,000 $189,000 Partner Daniel has an adjusted basis of $40,000 for his partnership interest. If he sells his entire partnership interest to new partner Amber for 573,000 cash by how much can the partnership step up the basis of Amber's share of partnership anet de 754 and 743672 521,000 0.833.000 56,000 317,000