Edith was a one-third partner in the DEF partnership with a $700 outside tax basis. On 1/1/2023, DEF had the following balance sheet: TB FMV Assets Cash 300 300 Capital Asset #31 800 600 Capital Asset #2 500 1,300 Capital Asset #3 300 800 Capital Asset #4 200 1,200 Total Assets 2,100 4,200 Capital Darius Edith Frank Total Capital 700 1,400 700 1,400 700 1,400 2,100 4,200 On 1/1/2023, Edith received $200 cash and Capital Asset #4 in complete liquidation of her partnership interest. Following the distribution: a. What is Edith's tax basis in Capital Asset #4? b. Assuming DEF had a sec. 754 election in place, what is DEF's tax basis in its remaining assets?