Identify and sketch a graph of the surface. 
Definitions:
Partnership's Liabilities
Debts or financial obligations that a partnership is responsible for, which can affect partners' individual tax situations.
Liability Increase
A financial situation where the obligations or debts of a person or company grow.
Personal-Use Asset
An asset primarily used for the personal enjoyment or needs of an individual or family, as opposed to business or investment use.
FMV
Fair Market Value (FMV) is the price that property would sell for on the open market, between a willing buyer and seller, with neither being under any pressure to buy or sell.
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