Continuing with the information from year 1 (part a), assume the above partnership purchases additional equipment (equipment B) in year 2. Equipment B cost $295,000 and was paid for by using $35,000 cash and borrowing $260,000 nonrecourse from the vendor. Equipment B is being depreciated over 7 years MACRS. Use depreciation deductions of $42,150 first year, $72,250 second year, and $51,600 third year