I formed a two-person partnership, and we each put in $70000 in 2009. My partner died this year, and I am ending the partnership. It currently has no value other than a bank account of $25000. On the K-1 worksheet, the only choice that seemed possible to me was ABANDONMENT. I did not sell or gift it. Do I get a $70000 loss on Form 4797 since it was not sold? Or do I get a loss of $45000 since I will take the banking money? Or do I get no type of loss at all?