QUESTION 14 Trevi has a basis in her Partnership Interest of $50,000 when her interest is terminated in a complete Liquidation. Trevi receives a Capital Asset having a Fair Market Value of $30,000 and an Adjusted Basis to the Partnership of $40,000. The adjustment made by the Partnership to its remaining assets if the Optional Basis Adjustment election is in effect is: O $40,000 Increase $50,000 Decrease $10,000 Decrease $10,000 Increase