Chervo uv 214, LV 21-0) [The following information applies to the questions displayed below.) Erin's basis in her Kiybron Partnership interest is $6,300. Erin receives a distribution of $4,950 cash from Klybron in complete liquidation of her interest Kiybron is an equal partnership with the following balance sheet Erin's basis in her Kiybron Partnership interest is $6,300. Erin receives a distribution of $4,950 cash from Kiybron in complete liquidation of her interest. Kiybron is an equal partnership with the following balance sheet: Basis FMV $ 4,950 $4,950 4,350 8,700 9,689 3,850 $18,900 $17,500 Assets Cash Stock (investment) Land Totals Liabilities and capital Capital -Erin -Carl -Grace Totals 56,300 6,300 6,300 $18,900 b. If Kiybron has a $754 election in place, what is the amount of the special basis adjustment? Special basis adjustment Decrease