Daniel's basis in the DAT Partnership is $135,000. DAT distributes its land to Daniel in complete liquidation of his partnership interest. DAT reports the following balance sheet just before the distribution:

Assets: Basis FMV

Cash $110,000 $110,000

Stock (investment) 240,000 110,000

Land 55,000 110,000

Totals $405,000 $330,000

Liabilities and capital:

Capital

-Daniel $135,000

-Alexandra 135,000

-Travis 135,000

Totals $405,000

If DAT has a 754 election in place, what is the amount and sign (positive or negative) of the special basis adjustment resulting from the distribution to Daniel? What is DAT's basis in its remaining assets?

the correct answer: the partnership has an 80000 negative special basis adjustment. DAT basis in remaining asset 110000 160000 stock. ( but how do get those numbers? please show me detailed calculation, I am so lost)