XY Partnership has the following assets and liabilities are year-end. The book basis and tax basis are the same amount. Machine basis $10,000 value $18,000Building basis $80,000 value $100,000Note 1 b

XY Partnership has the following assets and liabilities are year-end. The book basis and tax basis are the same amount. 

Machine basis $10,000 value $18,000

Building basis $80,000 value $100,000

Note 1 basis $15,000 value $15,000

Note 2 basis $90,000 value $90,000

Note 1 is a nonrecourse note attached to the machine; Note 2 is a nonrecourse note attached to the building. What is the amount of the partnership's minimum gain?

$0

$3,000

$10,000

$15,000