Kathy purchases a one-third interest in the KDP Partnership from Paul for $60,000. Just prior to the sale, Paul's outside and inside bases in KDP are $48,000. KDP's balance sheet includes the following: 
If KDP has a §754 election in place, what is Kathy's special basis adjustment?
Definitions:
Immune System
The body's defense system against infections, diseases, and other potentially damaging foreign bodies.
Restless Legs Syndrome
A neurological disorder characterized by an irresistible urge to move the legs, often accompanied by uncomfortable sensations.
DSM-5
The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as the authoritative guide to diagnosing mental disorders.
REM Sleep
A sleep phase characterized by rapid eye movement, increased brain activity, vivid dreams, and temporary muscle paralysis.
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