A and B form the equal AB partnership on January 1 of year 1. A contributes depreciable equipment with a tax basis of $6,000 and a fair market value of $20,000. B contributes cash of $20,000. Assume A's equipment is depreciated at the rate of 20% per year for book and tax purposes. Further assume that A's property generates $2,000 of ordinary net operating income each year and that other than depreciation there are no other items of taxable gain and loss to the partnership. Calculate A and B's outside basis and capital accounts for the first year of operations using the traditional method, and then using the traditional method with curative allocations.