Han purchases a 25% interest in the CHOP Partnership from Huang for $600,000. The partnership has assets with a basis of $1,600,000. What is the amount of the basis adjustment if the partnership has a 754 election in place?

A.	$1,000,000 increase in partnership assets
B.	$200,000 increase in Han's share of the basis in partnership assets
C.	$150,000 increase in Han's basis in his partnership interest
D.	$0