Carme$$lq has a basis in her partnership interest of $$21,000$ abd recieved a distriubition in conplete liquidation of her interest of $$13,000$ in cash and no other property $($assets$).$ The adjustment, if any, made by the partnership to its remaining assets if an optional basis adjustment election is in effect is:

$-$$$8,000$ decrease

$-$$$12,000$ decrease

$-$$$12,0000$ increase

$-$$$13,000$ decrease