Cliff's basis in his Aero Partnership interest is $18,500. Cliff receives a distribution of $24,100 cash from Aero in complete liquidation of his interest. Aero is an equal partnership with the following balance sheet:

	Tax Basis	FMV
Assets
Cash	$ 24,100	$ 24,100
Investment	28,800	28,800
Land	2,600	36,700
Totals	$ 55,500	$ 89,600
Liabilities and capital
CapitalChris	$ 18,500
CapitalCliff	$ 18,500
CapitalCooper	$ 18,500
Totals	$ 55,500

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