Partner X is 50% partner in XY Partnership that has the following assets and liabilities at year-end. Assume the book basis and the tax basis are the same amount. Assets: Building Basis $90,000, Value $100,000, Note 1, Basis $15,000, Value $15,000, Note 2, Basis $88,000, Value $88,000. Depreciation on the building was allocated one-third to X and two-thirds to Y. Both notes are nonrecourse. If before income allocations partner X has a negative capital account of ($6,000) and Y has a negative capital account of ($18,000), how much of the partnership's taxable income of $9,000 will be allocated to equal partner Y. A. 0, B. $4,500, C. $6,000, D. $9,000