I have Partner A, who paid $116,500 to acquire the ownership from Partner C, who had a basis of $100,000.  Partner B was unchanged. 

I've adjusted the ownership already so that the $100K original basis transferred to Partner A, however, the additional $16,500 in paid in capital needs to go somewhere.

Not sure if it matters, but the Partnership also sold & distributed all properties this year, so it's a final return.

Currently I put $16,500 into the "Other Increases" section for the Sch M-2 input screen.  But it requires me to put $16,500 as an "Other Decrease" otherwise the Total Capital doesn't balance.  I then did a special allocation between Partner A & Partner C, but that left Partner C with a negative ending capital balance on a final return, and otherwise they have 0's on the rest of their K1... that doesn't seem right to me.  Is there a way to just increase the outside basis for Partner A's additional amount paid without making the others go negative, or how would you record this?