Partner X is a 50% partner in the XY Partnership that has the following assets and liabilities at year-end. Assume the book basis and 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 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 X? A $0, B $3,000 income C $3,000 loss D $4,500 income.