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

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:
 
$\begin{array}{lll}\text {Assets}&\text { Basis } & \text { FMV } \\\text {Cash}&\$ 110,000 & \$ 110,000 \\\text {Stock (investiment)}&240,000 & 110,000 \\\text {Land}&\underline { 55,000 }& \underline { 110,00} \\ \text {Totals}&\$ 405,000& \$ 330,000\end{array}$ $\begin{array}{ll} \text { Liabilities and capital: } \\ \text {Capital \quad \quad \quad -Daniel } &\$ 135,000 \\ \text { \quad \quad \quad \quad \quad- Alexandra } &135,000 \\ \text { \quad \quad \quad \quad \quad \quad-Travis } &\underline { 135,000} \\ \text { Totals } &\underline { \underline { \$ 405,000}}\end{array}$ 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?