Reliable United Nebraska Document Management Company (RUN DMC), provides electronic document management services (scanning, sorting, filing, etc.) to legal and accounting firms in the Great Plains states. The company was formed on January 1, Year 1, and adopted a December 31 Fiscal Year. Upon formation, three partners contributed $10,000 each and immediately purchased a $25,000 electronic document imaging system with a five year useful life and no salvage value. The partners do not expect to