In2019, 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?