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: $$\begin{array}{l}\begin{array} { l r } &\underline { \text { Basis } } & \underline { \text { FMV } } \\\text { Cash }&\mathbf { \$ 6 0 , 0 0 0 } & \mathbf { \$ 6 0 , 0 0 0 } \\\text { Capital asset (nondepreciable)}&\underline { \mathbf { 1 2 0 , 0 0 0 } } & \underline { 240,000 } \\\text { Total}&\underline { \mathbf { \$ 8 0 , 0 0 0 } } & \underline { \mathbf { \$ 3 0 0 , 0 0 0 } } \\\\\end{array}\\\begin{array} { l r } \text { Carmello, capital } &&&&& \$ 60,000 \\\text { Doug, capital } &&&&& 60,000 \\\text { Wendy, capital } &&&&& \underline { 60,000 } \\\text { Total } &&&&& \underline { \$ 180,000 }\end{array}\end{array}$$ What is the amount 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?