F and H are equally partners in a business. following itmes are extracted.

Rental Income net of expenses (not including depreciation) $20,000 Book depreciation $20,000 Tax depreciation $36,364 Cash withdrawn by Faith $ 5,000 Cash withdrawn by Hope $ 5,000 Compute Faith and Hopes tax bases in Charity Endeavors at the end of year 1 and their capital accounts (book and tax).