Can you please help me show the initial tax basis and year end tax basis for each partner in the scenario?

Please include the calculations and descriptions.

Fran, Ernie, and Watson formed the TEW General Partnership at the beginning of 2022. Fran and Ernie each contributed $50,000 and Watson transferred an acre of undeveloped land to the partnership. The land had a tax basis of $20,000 and was appraised at $100,000. The land was also encumbered with a $50,000 nonrecourse mortgage for which no one was personally liable. All three partners agreed to split profits and losses equally. At the end of the first year, FEW made a $12,000 principal payment on the mortgage.

This is what I came up with for the intitaial tax basis:

Initail tax bais
Description	Frank	Earnest	Wilma
Cash Contributed	$ 50,000.00	$ 50,000.00
Basis in contributed land			$ 20,000.00
Members share of recourse bank loan
Nonrecourse mortgage in excess of basis in contributed land			$ 30,000.00
Remaining nonrecourse mortgage	$ 5,000.00	$ 5,000.00	$ 10,000.00
Relief from mortgage liability			$ (50,000.00)
member initail outside basis	$ 55,000.00	$ 55,000.00	$ 10,000.00

This is what I have come up with for the year end tax basis but am stuck:

Adjusted tax bais
Description	Frank	Earnest	Wilma
Cash Contributed	$ 50,000.00	$ 50,000.00
Basis in contributed land			$ 20,000.00
Members share of recourse bank loan
Nonrecourse mortgage in excess of basis in contributed land			$ 30,000.00
Remaining nonrecourse mortgage	$ 5,000.00	$ 5,000.00	$ 10,000.00
Relief from mortgage liability			$ (50,000.00)
member initail outside basis	$ 55,000.00	$ 55,000.00	$ 10,000.00

Can you help correct my mistakes and let me know what I am missing?