Clark contributes land with an adjusted basis of $25,000 and…

Clark contributes land with an adjusted basis of $25,000 and a FMV of $40,000 to the Fortress of Solitude partnership Two years later when the land is worth $50,000, FS distributes the land to Bruce.  At the time of the sale, Clark’s outside basis is $50,000 and Bruce’s outside basis is $60,000.  What are the tax consequences to  Bruce?