The AB partnership is a 75% partner in the ABC partnership, in which C owns the other 25%. Both partnerships use the calendar year at their taxable year. The ABC partnership has a tax loss of $16,000 for the year. D becomes a one-third partner in the AB partnership (with A and B owning the other two-thirds equally) on December 1 by making a cash contribution on that date. How will the ABC loss be allocated if the AB (now ABD) partnership uses the proration method? The interim closing method (assuming all income and deduction other than the $16,000 loss accrued ratably throughout the year)?