Hello, Can someone help me with the following problem? Thank you in advance!

In 2014, Matthew contributes equipment with an adjusted basis of $40,000 and a FMV of $36,000 to Construction Limited Partnership (CLP) in return for a 3% limited partnership interest. Matthew's share of CLP income and losses for the year were as follows:

Interest $1,000

Dividends $600

Capital gains $1,800

Ordinary loss ($8,650)

CLP had no liabilities. What are Matthew's initial basis, allowed losses, and ending at-risk amount?