Kathy Is a 25% Partner in the KDP Partnership and Receives

Kathy is a 25% partner in the KDP Partnership and receives a parcel of land with a fair value of $150,000 (inside basis of $100,000) in complete liquidation of her partnership interest.Kathy's outside basis immediately before the distribution is $200,000.KDP currently has a §754 election in effect and has no hot assets or liabilities.What is KDP's special basis adjustment from the distribution?

A) $0.
B) $50,000 step up.
C) $100,000 step up.
D) $100,000 step down.