Solo one. Declarer finishes with 30 Card Points, defenders take 40: Solo one needed 36 and falls short. But the Declarer’s Pagat won the very last trick outright: Pagat Ultimo, announced.
Who writes what?
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Answer
The fallen Solo pays the defenders: each of the three writes the contract’s 60 VP, plus the distance from 35. The defenders’ 40 Card Points sit 5 away, already an exact multiple of five, so each defender writes 60 + 5 = 65. But the Pagat Ultimo belongs to whoever earned it, win or lose: the Declarer STILL writes 50 for the announced Ultimo. Simplified Scoring proves its point right here: a bonus is not the contract’s prisoner, and a player can walk away from a lost hand richer than a neighbor who won without one.