In 2018, Andrew contributed equipment with an adjusted basis of $20,000 and an 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?