Daniel's Basis in the DAT Partnership Is $135,000 If DAT Has a §754 Election in Place, What Is

Daniel's basis in the DAT Partnership is $135,000.DAT distributes its land to Daniel in complete liquidation of his partnership interest.DAT reports the following balance sheet just before the distribution:
$\begin{array}{c}\begin{array}{lll} \text { Assets:}\\ \text { Cash}\\ \text { Stock (investment)}\\ \text { Land}\\ \text { Totals}\end{array}\begin{array}{r} \text { Basis}\\\$ 110,000\\240,000\\\underline{55,000}\\\underline{ \$ 405,000}\end{array}\begin{array}{l}\text {FMV}\\\$ 110,000 \\110,000\\\underline{110,000}\\\underline{ \$ 330,000}\end{array}\end{array}$
$$\begin{array}{l}\text { Liabilities ard capital: }\\\begin{array} { l l r } \text { Capital } & \text {-Dariel } & \$ 135,000 \\& \text {-Alexarddra } & 135,000 \\& - \text { Travis } &\underline{ 135,000} \\\text { Totals } & & \underline{\$ 405,000}\end{array}\end{array}$$ If DAT has a §754 election in place, what is the amount and sign (positive or negative)of the special basis adjustment resulting from the distribution to Daniel? What is DAT's basis in its remaining assets?