if Kimbron has a 754 election in place what is the amount of the special basis adjustment

Erin's basis in her Kiybron Partnership interest is $4,900. Erin receives a distribution of $4,050 cash from Kiybror complete liquidation of her interest. Kiybron is an equal partnership with the following balance sheet: Tax Basis FMV $ 4,050 $4,050 2,050 4,100 8.600 1,400 $14,700 $9,550 Assets Cash Stock (investment) Land Totals Liabilities and capital Capital -Erin -Carl -Grace Totals $ 4,900 4,900 4,900 $14,700