Prior to liquidating their partnership, Pepper and Russo had capital accounts of $30,000 and $119,000, respectively. The partnership assets were sold for $55,000. The partnership had no liabilities. Pepper and Russo share income and losses equally.

a. Determine the amount of Pepper's deficiency. $ 50,000

b. Determine the amount distributed to Russo, assuming Pepper is unable to satisfy the deficiency. $