XY Partnership has the following assets and liabilities at yesr-end. The book basis and tax basis are the same amount.Machine basis $10,000 value $5,000Building basis $80,000 value $82,000Note 1 basis

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

Machine basis $10,000 value $5,000

Building basis $80,000 value $82,000

Note 1 basis $3,000 value $3,000

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

$6,000

$10,000