Pat and Ralph each own a 50 percent interest in PR partnership. PR partnership sells Asset 1 and recognizes gain of $100,000, of which $50,000 is allocated to Pat and $50,000 is allocated to Ralph. At the time of the sale, Pat has a $40,000 Section 743(b) basis adjustment with respect to Asset 1. How much of Pat's $40,000 Section 743(b) basis adjustment can be used by Ralph to offset Ralph's allocable share of PR partnership's gain?