Tax Drill $-$ Section $754$ Adjustment

Berdine has a basis of $$32,000$ in her partnership interest and receives land with an adjusted basis to the partnership of $$78,000$ in termination of her interest. The partnership has no hot assets.

a$.$ Under the proportionate liquidating distribution rules, how much is Berdine's basis in the distributed land?

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b$.$ If an optional $754$ adjustment$-$to$-$basis election is in effect, by what amount does the partnership increase the basis of its remaining property?