A partner's share of partnership recourse debt is determine by applying the constructive liquidation test and analyzing each partner's obligation to make a (i) net payment to a creditor or a (ii) net contribution to the partnership. The partner's share of partnership recourse debt is determined by the amount of any such net payment / net contribution, assuming that there is a commercially reasonable expectation that each partner will have the ability to pay their full share of the debt . True or false