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: $$\begin{array} { | l | r | r | } \hline & \text { Basis } & \text { FMV } \\\hline \text { Cash } & \$ 80,000 & \$ 80,000 \\\hline \text { Inventory } & 60,000 & 180,000 \\\hline \text { Land held for investment } & \underline { 160,000 } & \underline { 100,000 } \\\hline \text { Total } & \$ 300,000 & \$ 360,000 \\\hline\end{array}$$ $$\begin{array} { | l | r | } \hline \text { Pre-distribution basis in JM } & \$ 54,000 \\\hline \text { Plus: deemed contribution } & 15,000 \\\hline \text { Less: basis allocated to land } & ( 64,0000) \\\hline \text { Remaining basis in JM } & \$ 5,000 \\\hline\end{array}$$ 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?