A property contributed by A is subject to a recourse loan of $775,000 that is assumed by the partnership with a tax basis of $1,850,000 and is valued at $2,578,000. The three partners share profits and losses as follows; 45% to A, 45% to B and 10% to C. The balances of their tax basis capital accounts are: (A-$974,531), (B-$1,197,959) and (C-$398,600). Book Value Capital accounts are: (A-$1,793,700), (B-$1,793,700) and (C-$398,600). Create a schedule of the allocation of the recourse loan among each partner.