there is no gain or loss on the PTP reorganizing to a C-Corp.
from schedule L
your basis is beginning capital account say 10000
+
current year net income say 200
-
from part III amount on 19a distributions say 500
basis 10000+200-500=9700
now if you sold the C-Corp stock in 2019, your tax basis would need to be computed as above and you would need to substitute that on the 1099-B worksheet not on the disposition section of the k-1
