uinn and Roy formed a limited partnership. Quinn contributed $20,000 ni exchange for ageneral partner- Shpi interest, and Roy contributed $80,000 ni exchange for alimited partnership interest. The partnership agreement provided that capital accounts would be maintained ni accordance with the regulations, that Quinn had an obligation ot restore a negative capital account, and that liquidating distributions would be made ni accordance with capital account balances. Roy was not required ot restore any deficit balance ni his account, but the partnership a