Olga contributed $10,000 in exchange for a 50% capital interest in OP Partnership. Piotr also contributed $10,000 in exchange for a 50% capital interest in OP Partnership. The partnership agreement states that profits will be allocated 75% to Piotr and 25% to Olga and losses will be allocated 25% to Piotr and 75% to Olga.

During the first year, OP Partnership had a loss of $15,000.

If OP Partnership were to liquidate after the end of the first year when it has total assets of $5,000, which of the following is/are accurate? Select all answers that apply.

A) The partnership would split any remaining assets equally among the two partners, with each partner receiving 50% of the assets ($2,500)

B) Piotr would receive 75% of the remaining $5,000 ($3,750)

C) Even though the partnership only has total assets of $5,000, Piotr would need to receive $6,250 upon liquidation of the partnership

D) Olga would receive 25% of the remaining $5,000 ($1,250)

E) Olga would need to contribute $1,250 to the partnership