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 Basis Value Building $ 90,000 $ 100,000 Note 1 $ 15,000 $ 15,000 Note 2 $ 88,000 $ 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 X? A. $0 B. $3,000 income C. $3,000 loss D. $4,500 income