A and B form the AB partnership with each contributing \($50,000.\) The partners agree to comply with The Big Three and to share profits and losses equally. At the beginning of Year 1, AB purchases a \($50,000\) depreciable asset. Assume the property is depreciated over five years under the straight line method. Per the partnership agreement, A is allocated all the cost recovery deductions. Assume AB breaks even each year except for \($10,000\) of cost recovery. If AB sells the property at the end of Year 3 for \($20,000\) and immediately liquidates, how must the proceeds be distributed to qualify under The Big Three?