4 Assume the same facts as in problem 3 above, except that Zeb ends up taking out a non-recourse mortgage loan from Zeke and then Lyndon, Harold, and Francis immediately buy the 4-plex from Zeb by paying $75,000 down in cash and assuming the $325,000 mortgage. Assuming 20 percent of the total is to be allocated to the land, what will be their collective basis for determining depreciation deductions