Carmello Is a One-Third Partner in the CDW Partnership with Equal

Carmello is a one-third partner in the CDW Partnership with equal inside and outside bases.On December 31,Carmello sells his interest to Conrad for $100,000 cash.CDW makes a §754 election and its balance sheet as of December 31 is as follows:
 
$\begin{array}{rrrr}\begin{array}{lll}\\\text {Cash}\\\text {Capital asset (non-depreciable)}\\\text {Total}\\\\\text {Carmello, capital}\\\text {Doug, capital}\\\text {Wendy, capital}\\\text {Total}\\\end{array}\begin{array}{lll}\text { Basis } & \text { FMV } \\60,000 &60,000 \\\underline { 120,000}&\underline { 240,000}\\\underline { \$ 180,000 }& \underline { \$300,000 }\\\\\$ \quad 60,000 \\60,000 \\\underline { 60,000 }\\\underline { \$ \quad 180,000}\\\end{array}\end{array}$ What is the amount and sign (positive or negative)of Conrad's special basis adjustment? If CDW sells the capital asset next year for $300,000,what is the amount of gain Conrad will recognize because of the sale?