USA partnership minimum gain chargeback

[ledburyg]

a partnership has the following assets and liabilities before any reduction for year end principal payments on the liabilities. assume the book basis and tax basis are the same
basis value
assets 300000 400000
non recourse 500000 500000
debt
if the partners have a deficit in their capital accounts of (100000)what is the amount of minimum gain chargeback if the partnership taxable loss for the year is (20000) and the liabilities are reduced by 250000

0
20000
50000
100000