In 2022, Andrew contributed equipment with an adjusted basis of $38,000 and an FMV of $36,000 to Construction Limited Partnership (CLP) in return for a 3% limited partnership interest. Andrews share of CLP income and losses for the year was as follows: Interest $ 1,400 Dividends 1,200 Capital gains 1,800 Ordinary loss (5,225) Required: CLP had no liabilities. What are Andrews initial basis, allowed losses, and ending at-risk amount