there's no way to tell, the ending balance sheet, Schedule L, likely would be all zeroes since all assets and liabilities should be gone leaving the balancing account partners' capital accounts at zero.
may be a better way is to look at schedule L on each k-1 (if this was generated) which is supposed to be on the tax basis and compute the net of beginning capital, capital contributed during year, current year income (loss), and other increase/(decreases). this should be the partner's tax basis before any distributions for the year and before taking into account any change in liabilities for the year that affected tax basis.
it's even possible for there to be gain on liquidation, if liabilities allowed for the deduction of losses that exceeded the tax basis of what was actually contributed by the partners. Property contributions/distributions would affect gain/loss on liquidation. if items affecting tax basis weren't proportional each year, it's possible for one on you to have a gain on liquidation while the other has a loss.
i
