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: $$\begin{array}{l}\text { Liablities and capital: }\\\begin{array} { | c | r | } \hline \text { Capital-Daniel } & \$ 135,000 \\\hline \text {-Alexandra } & 135,000 \\\hline \text {-Travis } & 135,000 \\\hline \text { Total } & \$ 405,000 \\\hline\end{array}\end{array}$$ $$\begin{array} { | l | r | r | } \hline & \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 180,000 & \$ 180,000 \\\hline \text { Accounts receivable } & - 0 - & 60,000 \\\hline \text { Land } & 90,000 & 120,000 \\\hline \text { Total } & \$ 270,000 & \$ 360,000 \\\hline\end{array}$$ 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?