lin pays 3000 for a 12% capital, profits, and loss interest in partnership, which has preexisting recourse liabilies of 20,000. the parter share economic rish of loss from recourse liabilitties in the sam way they share partnership ;osses. in the same year, the partnership incurs losses of 6000 and the reciurse liabitiles increase by 5,000. lin's babis at year-end is