$29$

Agnes and Aunt Sue each invested $$143,000$ cash in the A&S Partnership, and each received a $50\%$ interest in the partnership. To finance her investment in the partnership, Agnes borrowed $$61,350$ on a full recourse basis from her partner, Aunt Sue. Which of the following is correct?

$01$:$10$:$34$

Multiple Choice

Agnes's at$-$risk amount in her partnership interest is $$143,000.$

Aunt Sue's at$-$risk amount in her partnership interest is $$143,000$

Aunt Sue's at$-$risk amount in her partnership interest is $$81,650.$

Agnes's at$-$risk amount in her partnership interest is $$81,650.$