how is the recourse liablity split between the 2 partners?

Igor transfers inventory he had held for two years to the Clutter Partnership in exchange for a 70% partnership interest. The inventory has a fair market value of $280,000 and an adjusted basis of $224,000. In exchange for a 30% interest, Gabriel transfers business land she had held for ten years to the Clutter Partnership. Gabriel's land has a FMV of $240,000 and an adjusted basis of $75,000. The land transferred in by Gabriel was subject to a $120,000 recourse liability, which was assumed by the Clutter Partnership. The partners share the risk of loss in any partnership liabilities in accordance with their partnership interest percentage. Igor transfers inventory he had held for two years to the Clutter Partnership in exchange for a 70% partnership interest. The inventory has a fair market value of $280,000 and an adjusted basis of $224,000. In exchange for a 30% interest, Gabriel transfers business land she had held for ten years to the Clutter Partnership. Gabriel's land has a FMV of $240,000 and an adjusted basis of $75,000. The land transferred in by Gabriel was subject to a $120,000 recourse liability, which was assumed by the Clutter Partnership. The partners share the risk of loss in any partnership liabilities in accordance with their partnership interest percentage