I've got a client that could benefit from a 754. (She inherited her interest in 2022). But the partnerships tell me that I need to calculate (or hire someone to calculate) the FMV of the partnership interest. I understand that. With that number, what is next?  It seems to me that the CPA preparing the 1065 needs to record the step up and amend the 2022 1065.  So, I am anticipating that the partnership will not want to spend the money to do that.   Any guidance would be appreciated as I advise the relevant parties about how to do this.