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. Matthews 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 Matthews initial basis, allowed losses, and ending at-risk amount?