A) the Partnership and Ingrid Are Liable to Paul Plaintiff;

a) The partnership and Ingrid are liable to Paul Plaintiff; he is also partly liable for his own losses. Ingrid is liable because a person is always liable for her own torts (negligent driving). The partnership is liable because in a partnership, all partners are considered employees and employers; under master-servant rules the employer is liable for torts committed by the employee. Paul Plaintiff is liable because he contributed to his own injuries (defective brake light): where a person is contributorily or comparatively negligent, his tort recovery will be zero or will be reduced by his degree of liability. You could also argue on these facts that Paul's defective brake light was not a factor in the accident (if they had a head-on collision, for example), in which case he wouldn't be negligent or liable. But you need to deal with the fact that "Ingrid was on her cell phone at the time of the crash"; that's negligence and she and her employer would be liable (as above).