Barry Allen owns interests in $3$ partnerships: A$,$ B$,$ and C$.$ He spends $600$ hours a year on activities related to A$,75$ hours on activities related to B and $50$ hours on activities related to C$.$ None of the activities involves rentals. He acquired his interests in partnership B and C this year $(2021).$ He paid $$50,000$ for his interest in B and $$10,000$ for his interest in C and is not personally liable for any debts of either partnership. He has had an interest in partnership A for many years and has a $$30,000$ at risk amount as of the start of $2021.$ In all questions he has no other passive income or losses.

During $2021,$ Barry$$s share of income$/$loss from these partnerships is as follows:

A $-$ $ $15,000$ profit B $-$ $$6,000$ profit C $-$ $$20,000$ loss

In addition, Barry received a $$2,000$ distribution from A$.$

Calculate the at$-$risk amounts in each partnership $($A$,$ B$,$ C$)$ as of the end of $2021.$ Please show how your got the at$-$ risk amounts. I am very confused. Thank you!