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:
Axillary Crutch
A type of mobility aid that helps support the body's weight while walking, fitting under the armpit and held by the hand.
Platform Crutch
A type of crutch that has a platform for the forearm to rest upon, providing support and stability for individuals who cannot use traditional underarm crutches.
Immobility
The inability to move freely, which can result from various medical conditions, leading to complications like muscle weakness or bedsores.
Cardiovascular Function
The capacity of the heart and blood vessels to supply oxygen and nutrients to the tissues and remove waste products.
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