Bob, Joe, Sam, and Cassie operate an equal partnership.Joe contributed a building basis of $75,000 and fair value $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 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 distribution.How much depreciation does each partner receive per year?