Zelda owns a 60% general interest in YZ partnership. At the beginning of 2018 he adjusted basis in her YZ interest was $95,000. For 2018 YZ generated a $210,000 business loss, earned $14,600 dividends and interest income on it's in investments and recognized a $6200 capital gain. YZ made no distributions to its partners and had no debt. In 2019 YZ generated $7000 ordinary business income and 18,000 dividends and interest income. The partnership made no distribution at the end of the year YZ had