Carmella has a basis in her Partnership interest of $21,000 and receives a distribution in Complete Lquidation of ber interest of $13,000 in Cash and ea otser property (assets). The adjustments (ie. increase or decrease), if any, made by the Partnership to is remaining assets if an Optional Easis Adjustment Election is ineffect is: $13,000 Decrease. $12,000 increase. 5 8,000 Decrease. $12,000 Decrease