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For a 30% interest in partnership capital, profits, and losses, carol contributes a machine with a basis of $40,000 and an fmv of $80,000. the partnership assumes a $70,000 recourse liability on the machine. at the time of the contribution, the partnership had recourse liabilities of $10,000. partners share the economic risk of loss from recourse liabilities in the same way they share partnership losses. following the contribution, carol has:
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