A and B form the equal AB partnership. A contributes property (FMV = $210,000, basis = $90,000) and B contributes $210,000 cash. The property is depreciated straight line over a 10 year life for both book and tax purposes. The partnership also has other property (FMV = $200,000, basis = $200,000) that is depreciated straight line over 10 years.

(1) Under Code Sec. 704(c), how much of the tax depreciation of the contributed property by A in the first year will B get? (2) Assuming a curative allocation is made, how much will it be? (3) If there were no other depreciable assets, what type of curative allocation could be made?