Hello! can you help me with these homework exercises?

1. A and B each contribute $100,000 to form a limited partnership. A is a general partner and B is a limited partner. The partnership purchases an ofce building on leased land for 52m,000 and elects straight-line cost recovery of 20,000 per year. Assume that the property has a 10-year recovery period. The partnership agreement allocata all items of income and loss equally {50ml with the exception of the cost recovery [depreciation] deductions, which are allocated entirely to B. Assume that the capital accounts are maintained in accordance with the m4ib] regulations. A is unconditionally obligated to restore a deficitto mpital accounts upon a liquidation of the parbiership. The partnership will liquidate inn accordance with capital accounE. B is not required to restore a decit in her capital account, butthe partnership agreement includes a \"qualied income offset\". [a]. Assume that apart from cost recovery deductions, the partnership's rental income is equal to its operating expenses. IIl'il'hat are the partners' respective capital account balanc at the end of year 5? {In}. Assume the partnership sells the building on January 1 of year "a" and immediately liquidates. How must the proceeds be distributed if the building is sold for $250,EI30? [o]. atthe end ofyear E the building is sold for $200,0[IJE'I {d}. Assume the agreement provides that gain on disposition will rst be \"charged back\" or allocated to B to the extent ofthe cost recovery deductions allocated to her. 1ll'lul'hat result when the partnership sells the building on January 1 of year T for $150,000? {e}. Discuss effect if during year 5 the building has a 5500,00] fair market value, and ,A_ and B, acting as partners, agree that they borrorw $300,033 on a non-recourse basis, using the building as security, and distribute the proceeds equally to themselves early in year E? If]. what result under the facts in {e}, above, if in year 5 the value of the building is 53m,000, and Emmi, B, acting as partners, agree that M iE value reachE $500,000, they will take out a 5300,1110 non-recou rse. Mortgage and distribute the proceeds equain in early year 5