Paul invest $10,000 cash in an equipment leasing activity for 15% ownership share in the business. The remaining 85% owner is Amanda. Amanda contributes $10,000 and personally borrows $75,000 that she also invests in the business. What are the at-risk amounts for Paul and Amanda? a. Paul $10,000 Amanda $10,000 b. Paul $10,000 Amanda $85,000 c. Paul $10,000 Amanda $73,750 d. Paul $21,250 Amanda 73,750