Cliff's basis in his Aero Partnership interest is $$19,300.$ Cliff receives a distribution of $$24,600$ cash from Aero in complete liquidation of his interest. Aero is an equal partnership with the following balance sheet:

Tax Basis FMV

Assets

Cash $ $24,600$ $ $24,600$

Investment $28,40028,400$

Land $4,90046,600$

Totals $ $57,900$ $ $99,600$

Liabilities and capital

Capital$$Chris $ $19,300$

Capital$$Cliff $ $19,300$

Capital$$Cooper $ $19,300$

Totals $ $57,900$

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