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:
Taijin-kyofusho
A Japanese culture-specific syndrome characterized by an intense fear that one's body, body parts, or bodily functions are displeasing or offensive to others.
Amok
A culturally bound syndrome primarily observed in Southeast Asia, characterized by a sudden outburst of violent behavior, often driven by a perceived slight or insult.
Moral Treatment
A historical approach to mental illness that involved treating patients with dignity, in a compassionate and respectful environment.
Psychological Disorders
Patterns of behavioral or psychological symptoms that impact multiple areas of life and/or cause distress to the individual affected.
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