I:17-46 Loss Allocations—Varying Interest Rule. Alice and Bruce are equal partners in the calendar year AB Partnership. On November 1 of the current year, Carl joined the partnership by making a $100,000 cash contribution in exchange for a one-third interest. Alice and Bruce’s partnership interests are each reduced to one-third. The AB Partnership reports a

$109,500 ordinary loss for the tax year ending on December 31. Assuming the partners agree to the proration method with a calendar day convention and that the current year is a non-leap year, how much of the partnership’s loss is allocated to Alice, Bruce, and Carl?