Tatia's Basis in Her TRQ Partnership Interest Is $33,000 A What Is the Amount and Character of Tatia's Recognized

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}{c}\begin{array}{lll}\text{Assets:}\\\text{Cash}\\\text{Stock (investment)}\\\text{Land}\\\text{Totals}\\\\\text{Liabilities and capital:}\\\text{Capital - Tatia}\\\quad\text{- Rihanna}\\\quad\text{- Quinn}\\\text{Totals}\\\end{array}\begin{array}{lll}\underline{\text { Basis }} \\\mathbf{\$ 2 2 , 0 0 0} \\\mathbf{1 1 , 0 0 0} \\\underline{\mathbf{6 6 , 0 0 0}} \\\underline{\mathbf{\$9 9 , 0 0 0}} \\\\\\\mathbf{3 3 , 0 0 0} \\\mathbf{3 3 , 0 0 0} \\\underline{33,000} \\\mathbf{\$ 9 9 , 0 0 0}\\\end{array}\begin{array}{lll}\underline{\text { FMV }} \\\$ 22,000 \\\underline{22,000} \\\underline{22,000} \\\underline{\$ 66,000}\\\\\\\\\\\\\\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 of the special basis adjustment?