5 member real estate invested LLC filing as partnership sold it only property Dec 30, 14. Bal sheet after sale shows about 2,000 cash and remaining mortgage debt of about 350,000. They will be winding down within the this month, so there will be a short period filing for 2015. I've never one a partnership termination due to bankruptcy. The remaining debt will increase partner basis, yes? Anything else I need to consider?