Liquidation, insolvent partnership, the doctrine of marshaling of assets, claims against insolvent partners. JKL Construction Company, a partnership, has total assets of $149,000 and total liabilities of $165,000. The following information relates to the individual partners: Total personal assets Total personal liabilities. Partnership capital balance (deficit) Profit and loss percentage Jason Kelly $52,000 $41,500 47,000 33,500 7,000 3,000 50% 30% Linden $ 28,000 34,000 (26,000) 20% If Linden inherits $16,000 after liquidation of the JKL partnership, what will be the priority and amount of claims existing against the $16,000? What claims (who and how much) will remain unsatisfied?