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While the Custom Bikes partners had non-recourse liabilities, read about the recourse liabilities of the Three Pigs BBQ's partners in preparation for the creation of tax workpapers using an Excel document. Background During 2022, Mark Markson, Cara Carlos, and Doug Davis decided to form a partnership called Three Pigs BBQ. Mark was only willing to join the partnership as a limited partner. In return for gaining the limited liability. Mark agreed to take a smaller share of the profits to compensate the other two partners. This allocation agreement meets the substantial economic effect criterion of the regulations. In addition, the partnership agreement stipulated that Cara and Doug are required to restore any deficit balances in their capital accounts. In forming the partnership, Mark contributed cash of $25,000 in return for a 25% interest in capital and a 15% interest in profits, Cara contributed land used in business, with an FMV of $50,000 and an adjusted basis of $40,000. In return, she received a 50% interest in capital and a 55% interest in profits. Finally, Doug contributed machinery used in his business with an FMV of $25,000 and a basis of $22,000, In retum, he recelved the remaining 25% interest in capital and a 30% interest in profits. After forming, the partnership purchased equipment using $20,000 of the cash contributed by Mark and incurring a recourse liability of $80,000. Using this information, prepare the tax workpapers using an Excel document in which you determine and report each partner's basis in their partnership interest at the end of this first year