An apartment complex contributed by B is subject to non-recourse debt of $2,127,000. that is assumed by the partnership with a tax basis of $2,125,000 and is valued at $2,600,000. The three partners share profits and losses as follows; 45% to A, 45% to B & 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). Q: Create a schedule of the allocation of the non-recourse debt among each partner. Show minimum gain calculation.