6.6: Partners A and B each contribute $100,000 for 50% of the AB partnership. The partnership allocations meet the three tests for economic effect, and the four tests for a valid allocation of nonrecourse deductions are met as well. They use the $200,000 cash and $1,800,000 of debt to buy a building that is depreciable over 20 years on a straight line basis. $200,000 of the debt is nonrecourse, and is subordinate to the other $1,600,000 of recourse debt. Income equals expenses in all years, except for depreciation, which is allocated completely to B. How much of the depreciation deduction in each year (from year 1 to year 5) will B be allowed to take