On January 2, 2014, Art and Ander formed a partnership to which each contributed the following amount:

Art$30000

Ander.$6000

The partners have agreed to share profits and losses equally. During 2014, each partner withdrew $4000, and for the year ended December 31 2014, the partnerships operating loss was $9000. What should Anders share of the 2014 loss allowable to him as a deduction, assuming the partnership had no outstanding liabilities of December 31, 2014, and that Ander materially participated in the partnership business?