ON AUGUST 19 OF THE TAX YEAR DEVANTE CONTRIBUTED 9500 FOR A 30 PERCENT INTEREST IN THE GENERAL PARTNERSHIP KICKS N TIXS THE PARTNERSHIP TOOK OUT A LOAN FOR 29000 ON AUG 1 THE PARTNERSHIP DOES NOT HAVE ANY OTHER LIABILITIES DEVANTES DISTRIBUTIVE SHARE FOR THE YEAR WAS 6300 WHAT IS THE EDNING BASISFOR THE PARTNERSHIP