Wilma has a tax basis of $25,000 in her one-third interest in Pebblestone Partners. She received a distribution of inventory in complete liquidation of this interest. The inventory had an adjusted tax basis to the partnership of $18,000, and a fair market value of $27,000. Assuming that Pebblestone has a Code Section 754 election in effect, what is the amount and direction of the partnership's required basis adjustment under Code Section 734(b)?