Cindy, Casey, and Kara each invested $23,000 in a real estate venture. The partnership borrowed $207,000 and purchased a warehouse for $276,000. The note was secured by the building; there was no personal recourse against the partners. Required: What is each partner's beginning at-risk amount in the venture? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Beginning at-risk amount of each partner