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 y? $0 $4,500 income $6,000 income $9,000 income

FINANCIAL ACCOUNTING
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Author:Libby
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Chapter1: Financial Statements And Business Decisions
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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 y?

$0

$4,500 income

$6,000 income

$9,000 income

 

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