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The equal AB partnership had $100,000 of recourse liabilities. At the end of a hypothetical constructive liquidation, partner A would be obligated to pay $100,000,

The equal AB partnership had $100,000 of recourse liabilities. At the end of a hypothetical constructive liquidation, partner A would be obligated to pay $100,000, and B would be obligated to pay nothing. Because of the nature of As obligation, B had to guarantee to pay it if A could not. How much of the partnership liabilities should each partner be allocated?

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