Carmello is a one-third partner in the CDW Partnership with equal inside and outside bases. On December 31, Carmello sells his interest to Conrad for $107,000 cash. CDW makes a §754 election and its balance sheet as of December 31 is as follows: (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)

	Basis	FMV
Cash	$ 58,350	$ 58,350
Capital asset (nondepreciable)	122,100	243,500
Total	$ 180,450	$ 301,850

Carmello, capital	$ 60,150
Doug, capital	60,150
Wendy, capital	60,150
Total	$ 180,450

What is the amount and sign (positive or negative) of Conrad's special basis adjustment? If CDW sells the capital asset next year for $297,900, what is the amount of gain Conrad will recognize because of the sale?