Kathy is a 25% partner in the KDP partnership and receives a parcel of land with a fair value of $150,000 (inside basis of $100,000) in complete liquidation of hr partnership interest Kathy's outside basis immediately before the distribution is $200,000KDP currently has a 754 election in effect and has no hot assets or liabilities. What is KDP's special basis adjustment from the distribution? A. $ 0 B. $50,000 step up C. $100,000 step up D. $100,000 step down