Johnson Partners admitted Tina Smith as an equal 25% partner at the beginning of this year. The partnerships only asset was a hotel with a tax basis of $600,000and a fair market value of $1,500,000. The hotel had 15 years remaining in its useful life when Tina joined the partnership. The partnership opted to revalue the hotel for book purposes under Code Sec. 704(b) following the admission of Tina as a new partner.

Assume the partnership uses the remedial allocations method to make allocations under Code Sec. 704(c), rather than the traditional method. Further, assume that the partnership depreciates the hotel over 39 years for book purposes. How will book and tax depreciation be allocated in year 16? (Recall that the hotel has 15 years remaining in its useful life for tax purposes).