Greg, Josh, and Robin are equal partners in GJR Partnership. The partnership makes a liquidating distribution to Robin when his outside basis is $65,000. The distribution consists of his 1/3rd interest in each asset. What is the potential basis adjustment to the partnership if the partnership makes an IRC sections 754 election pursuant to section 734(b)? GJR Partnership balance sheet for the year reads as follows:FMV Adjusted BasisCash $150,000 $150,000Land 1 $93,000 $3,000Land Land 2 $72,000 $60,000Total $315,000 $213,000Greg Capital $105,000 $71,000Josh Capital $105,000 $71,000Robin Capital $105,000 $71,000Total $315,000 $213,000 $0. $6,000 decease. Correct! $6,000 increase. None of the above.