Cliff's basis in his Aero Partnership interest is $$15,500.$ Cliff receives a distribution of $$25,100$ cash from Aero in complete liquidation of his interest. Aero is an equal partnership with the following balance sheet:

Tax Basis FMV

Assets

Cash $ $25,100$ $ $25,100$

Investment $18,30018,300$

Land $3,10044,200$

Totals $ $46,500$ $ $87,600$

Liabilities and capital

Capital$$Chris $ $15,500$

Capital$$Cliff $ $15,500$

Capital$$Cooper $ $15,500$

Totals $ $46,500$

b$.$ If Aero has a $754$ election in place, what is the amount of the special basis adjustment?