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At the end of a hypothetical constructive liquidation, partner A would be obligated to pay $100,000. However, under the partnership agreement she is not obligated

At the end of a hypothetical constructive liquidation, partner A would be obligated to pay $100,000. However, under the partnership agreement she is not obligated to pay it for ten years, and at a below-market interest rate. The present value of her payment obligation, assuming a constructive liquidation, is $45,000. How much of the partnership liabilities would she be allocated?

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