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On January 1, 2014, Chantel Bourke agreed to pay $120,000

Chantel Bourke

Chantel Bourke , On January 1, 2014, Chantel Bourke agreed to pay $120,000 to join the Tec a limited partner. Of this amount, $40,000 was paid immediately with th( 2015. Her interest in all of the income and losses of TRP is 25 percent. The general partner of TRP has guaranteed to buy back her interest for $4 market value. This guarantee expires on January 1, 2016. During 2014, TRP experienced a $700,000 Net Business Loss. This was fol 2015. In 2016, TRP shows no profit or loss. Ms. Bourke has sufficient other sources of income to absorb any deducti partnership. Required: For each of 2014, 2015 and 2016, calculate the following amot interest in TRP: 0 The adjusted cost base at the end of the year. 0 The at-risk amount. 0 The limited partnership income (loss) for the year. 0 The deductible income (loss) for the year. 0 The limited partnership loss carry forward at the end of the year.

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