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

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:
$$\begin{array} { | l | r | r | } \hline \text { Assets: } & \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 110,000 & \$ 110,000 \\\hline \text { Stock (imvestment) } & 240,000 & 110,000 \\\hline \text { Land } & 55,000 & 110,000 \\\hline \text { Total } & \$ 405,000 & \$ 330,000 \\\hline\end{array}$$ If DAT has a §754 election in place, what is the amount of the special basis adjustment resulting from the distribution to Daniel? What is DAT's basis in its remaining assets?
$$\begin{array}{l}\text { Liablities and capital: }\\\begin{array} { | c | r | } \hline \text { Capital-Daniel } & \$ 135,000 \\\hline \text {-Alexandra } & 135,000 \\\hline \text {-Travis } & 135,000 \\\hline \text { Total } & \$ 405,000 \\\hline\end{array}\end{array}$$