(The following information applies to the questions displayed below.] Cliff's basis in his Aero Partnership interest is $14,400. Cliff receives a distribution of $25,600 cash from Aero in complete liquidation of his interest. Aero is an equal partnership with the following balance sheet: Tax Basis FMV $ 25,600 $25,600 13,100 13,100 4,500 30,100 43,200 $68,800 $ Assets: Cash Investment Land Totals Liabilities and capital: Capital -Chris -Cliff -Cooper Totals 14,400 14,400 14,400 43,200 $ . If Aero has a $754 election in place, what is the amount of the special basis adjustment? Special basis adjustment