The equal XYZ Partnership has the following balance sheets: Basis FMV Ca

The equal XYZ Partnership has the following balance sheets:

Basis FMV

Cash 54000 54000

Land 21000 42000

Unrealized Receivables 0 15000

Collectibles 3000 9000

Total $78000 $120000

Liabilities 30000 30000

Capital X 12000 30000

Capital Y 18000 30000

Capital Z 18000 30000

Totals $78000 $120000

XYZ has a Code Section 754 election in effect and X sells her interest to W for $30000 cash. However the land was contributed by X at a time when its FMV
exceeded its basis by $6000. How much is the Code Sec. 743(b) adjustment?