What depreciation deduction may the partnership claim

What depreciation deduction may the partnership claim if the
partnership makes no Section 754 election to adjust the basis of its
assets? If it makes a Section 754 election?
65. Doug Crepit, a 30 percent partner of Weeping, a calendar year
partnership, died on July 1. The partnership continued to operate
throughout the year and reported the 30 percent share of partnership
profits to be $60,000, all earned pro rata during the year, $5,000 each
month. Doug's other income for 2012 to the date of his death was
$50,000. His estate succeeded to his interest in the partnership and in
addition it earned $40,000 by December 31. The estate elected a June
30th fiscal year but distributed to Ms. Crepit during December all of
its reportable partnership earnings plus the $40,000 of its other
earnings. Ms. Crepit had no other income, but the executor of Mr.
Crepit's estate consents for her to file a joint return with her
deceased husband. What gross income will they report on the joint
return for the year of death?
66. Harvey Harrison has a basis of $30,000 for his partnership
interest. He receives as a current distribution the following as his
pro rata share of the partnership assets:
Basis FMV
Cash $5,000 $5,000
Accounts receivable --0-- 12,000
Land held for investment 10,000 13,000
Total $15,000$30,000
(a.) What is Harvey's gain or loss on the distribution?
(b.) What is his basis for the accounts receivable?

(c.) What is his basis for the land?
(d.) What is his basis for his partnership interest?