I know this question was for 2018 taxes, but I'm working on my 2019 taxes and had a similar situation.
I don't think your answer was entirely correct. The $3,000 should be treated both as an increase in his tax basis AND as a distribution (tax basis reduction). Thus, this would not change his tax basis in this investment. In my situation (K-1 Sch L was Tax) the syndicated costs were used to zero out my capital account on the K-1 - a plugged amount? Again, different K-1s so appearance may not be the same; however, the treatment as only an increase in partner's basis is wrong (likely resulting in an overstated loss or understated gain).
