FYI - thanks for all of your help.  I spoke with the PTP's tax department and they agreed with the adjustment for the gain subject to ordinary income recapture and said the negative cumulative adjustment to basis is the allocation of income, losses, deductions and distributions to the units since purchase and should lower the cost basis.  I removed the **bleep**. adj number from the 8949 column (g) leaving just the ordinary gain as adjustment to gain and lowered cost by the cumulative adjustment to basis amount.  It had the same tax effect but I think this is how it should look.