Okay, we really need to start over. Let me try. Fix the facts and restate accordingly.

In 2014, a person who died owned Land, and was a partner in a partnership. He owned this land free and clear. His partner had a Personal Loan, and used that to improve the land into a developed campground. So, they both have skin in the game, but separate assets and liabilities.

The Partnership operated the Campground and reported all income. It also reported the land and improvements and personal debt as if they were part of the Partnership, but nothing ever was legally transferred out of the personal names of the individuals.

Your person Dies, so their widow inherits the land and half a partnership. There was no debt in the Estate of the partner who died, and the Probate should never had any debt for this property or operation, because it belonged to the other partner personally.

She later sells the Land. She inherited the land at the time of the probate.

Her share of the partnership is yet to be determined, because they never owned the Land. The partnership reported depreciation on the improvements, but it's tough to tell if they even owned those improvements in the partnership.

Your mission is to determine what was right and wrong starting from 2014, forward, it appears.

Then, go ahead and restate your Facts, once you have them. I'd like to know how this soap opera ends.