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.Building basis $90,000 value $100,00

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.

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 X?