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