On January 1, 2023, A and B each contributed $100,000 cash to AB Partnership in exchange for a general partnership interest. The partnership agreement provides that the partners share profits and losses equally, except that A is allocated all depreciation. The agreement also provides that capital accounts are maintained in accordance with the regulations, all partners must restore deficit capital account balances, and liquidating distributions are made in accordance with capital account balances. The partnership used the cash contributions to purchase a building for $200,000 on January 1, 2023. The partnership can deduct $30,000 of depreciation per year for both tax and book purposes. In 2023 through 2027, the partnership breaks even, except for the depreciation expense each year. a. Will the depreciation allocation in each of years 2023 through 2027 be respected? Explain why or why not. b. What are A's and B's tax and 704(b) capital accounts at the end of 2027? Show your computations. c. Assume instead that the partnership is a limited partnership, and B is the general partner and A is the limited partner. The agreement contains a deficit restoration obligation for the general partner and a qualified income offset provision for the limited partner. What is the correct amount of depreciation that can be allocated to A and B in each of years 2023 through 2027? Explain your