36. In 2014, Andrew contributed equipment with an adjusted basis of $20,000 and a FMV of $18,000 to Construction Limited Partnership (CLP) in return for a 3% limited partnership interest. Andrew’s share of CLP income and losses for the year were as follows:
Interest………………………… $500
Dividends………………………. 300
Capital gains……………………. 900
Ordinary loss………………… (4,325)
CLP had no liabilities. What are Andrew’s initial basis, allowed losses, and ending at-risk amount?