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? please explain to me with a detailed calculation