Calculate the ending tax capital accounts at the end of the year for each partner based on the following facts: Partner T and Partner M each contribute $100,000 cash to form TM Partnership. T and M will share all items of the partnership 50%/50%. TM Partnership purchases a commercial rental property for $190,000 in cash. During the year, the partnership is paid rental income of $60,000 and pays tax deductible expenses of $10,000. The partnership deducts $4,000 of tax depreciation for the year. At the end of the year, the partnership distributes all of its cash, except $20,000.