qbteachmt
Level 15

I think restating and examining this might be helpful: "each invested $20k into a medical device in development."

They invested into their partnership, which in turn, invested in the Company that is making the device. The did not invest in the Device.

Or, they are a lender to that entity.

Or, they gave a Grant.

You need to identify what these funds were "given as" to that other company.

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