4. The GHK partnership has the following balance sheet:

Cash $ 30,000

Other assets $170,000

Recourse liabilities $ 50,000

Capital G $ 50,000

Capital H $ 50,000

Capital K $ 50,000

Partnership profits are allocated equally. Losses are allocated 50% to G, 25% to H, and 25% to K. The partnership agreement has a capital account deficit restoration requirement. How should the recourse liability be allocated?