QUESTION 28 Ruth has a basis in her partnership Interest of $90,000 when her interest was terminated in a Complete Liquidation. Ruth received a Capital Asset with an Adjusted Basis to the Partnership of $50,000 and a Fair Market Value of $30,000. Assuming the Optional Basis Adjustment election was properly made the proper adjustment made to the basis of the remaining assets of the Partnership was $40,000 Increase 510,000 Increase $40,000 Decrease $10,000 Decrease