Tatia's Basis in Her TRQ Partnership Interest Is $33,000

Tatia's basis in her TRQ partnership interest is $33,000.Tatia receives a distribution of $22,000 cash from TRQ in complete liquidation of her interest.The three partners in TRQ share profits,losses,and capital equally.TRQ has the following balance sheet:
$\begin{array}{lll}\text {Assets}&\text { Basis } & \text { FMV } \\\text {Cash}&\$ 22,000& \$ 22,000 \\\text {Stock (investiment)}&11,000& 22,000 \\\text {Land}&\underline { 66,000} & \underline { 22,000} \\ \text {Totals}& \$ 99,000& \$ 66,000\end{array}$ $\begin{array}{l}\text { Liabilities ard capital: }\\\begin{array} { l l r } \text { Capital } & - \text { Tatia } & \$ 33,000 \\& \text {-Rihanna } & 33,000 \\& \text {-Quinn} &\underline { 33,000 }\\\text { Totals } & & \underline { \$ 99,000}\end{array}\end{array}$ a.What is the amount and character of Tatia's recognized gain or loss? What is the effect on the partnership assets?
b.If TRQ has a §754 election in place,what is the amount and sign (positive or negative)of the special basis adjustment?