Individuals W and X are general partners and individuals Y and Z are limited partners in the WXYZ p/s. P/S losses are allocated 20% to W, 30% to X, and 25% to Y and Z. As of December 31 of the current year, the p/s has $100,000 of recourse debt. The p/s balance sheet as of December 31 is as follows:

How much of the recourse liabilities are allocated to each partner?