Grobert sells his 30% interest in kashmir partnership on july 1 to jimmy for $80,000. robert's outside basis in kashmir was $50,000 at the start of the year. kashmir recognizes an ordinary loss of $30,000 for the entire calendar year. the partnership agreements calls for kashmir to allocate income or loss using the proration method. how much loss is allocated to robert and what is his basis at the time of sale?