In a distribution, T receives from her partnership a capital asset with a partnership basis of $18,000. If her basis in the partnership is $15,000 and the optional adjustment to basis election is in e

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In a distribution, T receives from her partnership a capital asset with a partnership basis of $18,000. If her basis in the partnership is $15,000 and the optional adjustment to basis election is in effect, by what amount will the basis of the partnership’s remaining assets be increased?

$0

$1,500

$3,000

$18,000

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