Mona has a basis in her Partnership Interest of $12,000 when her interest is terminated in a Complete tiquidation. Mona receives Cash of s9,000 and a Captai Asset with an Adjusted Basis to the Partnership of $11,000 and a Fair Market Value of $27,000. The adjustments fie. increase or decreaseh if ary, insde by the Partnership to its remaining assets if an Optional Basis Adjustment Election is in effect is: \$ 8,000 Decrease. $10,000 Decrease. $8,000 increase. $10,000 increase