A & B gotk AB partnership by contributing $$50,000$ cash each. The partnership then goes out and purchases $$100,000$ of equipment. A & B will share taxable income equally, except that cost recovery deductions $($depreciation$)$ will be allocated to A only. Capital accounts will he maintained, but there is no deficit capital account restoration provision included in the partnership agreement. Instead the partnership agreement states that liquidating distributions will be $$25,000$ in years $1,2,$ and $3.$ Assume the FMV of the equipment equals its adjusted basis. The partnership liquidates at the end of year $3.$ They realize they made a mistake and in year $3$ provide a deficit restoration provision in the partnership agreement.

Does this example have economic effect? Yes or No