In 2017, And re 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?