Oksana is a 20% partner in O Partnership. This year, the partnership distributed the following assets to Oksana in a proportionate current distribution: $207,061 cash Land (FMV = $63,283, inside basis = $49,278, purchased by partnership) Oksana’s outside basis just prior to the distribution was $200,000.

The Partnership has an § 754 optional adjustment-to-basis election in effect.

What is the amount of the basis adjustment? Enter an increase in inside basis/positive adjustment as a positive number or enter a decrease in inside basis/negative adjustment as a negative number.