remove partner, how to fill out k1

We have a partnership of 3 people.  2 people (husband and wife) have bought out the third. This happened 12/16/22. On the k1, is the purchase price recorded as guaranteed payments? For part J, is the ending percentage still 50% because they take the average of the 12 months? If he did no work for the last 12 months, is there a way to not have him receive his 50%? Do we both have to attach a statement to the taxes about buying out the partnership?