Helen's basis in Haywood Partnership is $356,000. Haywood distributes all the land to Helen in complete liquid her partnership interest. The partnership reports the following balance sheet just before the distribution: Tax Basis FMV $ 227,000 $227,000 685,000 227,000 156,000 227,000 $1,068,000 $681,000 Assets Cash Stock (Investment) Land Totals Liabilities and capital Capital -Charles -Esther -Helen Totals 356,000 356,000 356,000 $1,068,000 . If Haywood has a $754 election in place, what is the amount of the special basis adjustment