Gloria and Hank are equal partners in the GH partnership. The partnership$$s only asset is

Whiteacre which has a basis of $$90,000$ and a fair market value of $$120,000.$ Whiteacre is

subject to a nonrecourse debt $($GH$$s only liability$)$ of $$108,000.$ G and H each have $($book and

tax$)$ capital accounts of $($$$9000),$ i$.$e$.,$ negative $$9000.$ Ira contributes $$12,000$ to become a $(1)/(2)$

partner. The cash is held by GH to meet future needs. In connection with Ira$$s admission to the

partnership, the partnership revalued its assets $($Whiteacre$)$ and capital accounts for book

purposes. The partnership uses the remedial method for all section $704($c$)$ purposes. The

partnership$$s tier $3$ allocation of the nonrecourse debt $(1\mathrm{.}752-3($a$)(3))$ is $,,(1)/(2)$ to Gloria, Hank,

and Ira, respectively. What are Gloria, Hank, and Ira$$s shares of the nonrecourse debt and their

bases in their partnership interests immediately after Ira$$s admission to the partnership?

Justify your answer with any applicable tax code, Be specific!