Bob, Joe, Sam, and Cassie operate an equal partnership.Joe contributed a building (basis of $75,000 and fair market $100,000) at the time of contribution and has held it as a capital asset prior to the contribution. The building was depreciated by the partnership for tax purposes using the straight-line method at a rate of $1,923 per year with a life of 39 years. After five years worth of depreciation had been allowed with respect to the building and at a time when it was valued at $115,000, it was distributed to Sam as a non-liquidating distribution.The partnership is also thinking of distributing a second building to Joe that it purchased for $120,000 at the same time Joe originally contributed the first building. The second building was also depreciated using the straight-line method over 39 years and is now worth $115,000.How much depreciation is allocated to each partner per year for purposes of maintaining their capital account balances with respect to the first building?