A, B, and C each contribute $20, 000 cash to form the ABC partnership and agree to share all partnership profits and losses equally. ABC purchases a parcel of investment real estate for $150, 000, paying $60, 000 in cash and giving the seller a $90, 000 purchase money note secured by the real estate. The note is a nonrecourse liability which will be shared equally by the partners because they have equal interests in partnership profits. How will the $90, 000 be treated under I.R.C. section 752? Please provide the following: A's outside basis = B's outside basis = C's outside basis =