Kinyon and Meggan form a partnership by each making contributions of $$30,000$ cash to partnership capital. The partnership purchases an asset for $$200,000,$ using the cash and financing the rest with a $$140,000$ recourse note. Kinyon is allocated $75\%$ of partnership profits and losses until the date when the total partnership profits exceed total partnership losses. After that date, the profits and losses are shared equally between the two partners. The partners expect the partnership to have losses for the first three years of operations and profits thereafter. How will the recourse debt be shared between the partners for basis purposes immediately after the property is acquired?