Roberts and Simpson form a partnership where they are equal partners for all purposes. Simpson contributes depreciable property with a book value of $50,000 and a tax basis of $40,000 at the time of contribution. The property had been depreciated straight-line with no salvage value over 10 years and the property has 5 years left of its recovery period. How much book depreciation will be allocated yearly to each partner for book purposes? How much tax depreciation will be allocated to Roberts each year? How much tax depreciation will be allocated to Simpson each year?