A and B each contribute $$100,000$ upon formation of a limited

partnership. A is a general partner and B is a limited partner. The

partnership purchases an office building on leased land for $$200,000$ and

elects straight$-$line cost recovery. Assume $($for simplicity$)$ that the property

has a $10-$year recovery period. The partnership agreement allocates all items

of income and loss equally with the exception of the cost recovery deductions,

which are allocated entirely to B$.$ Assume $($perhaps unrealistically$)$ that both

partners are unconditionally obligated to restore a deficit to their capital

accounts upon a liquidation of the partnership.