Roman and Sharon are partners in a partnership that owns a piece of equipment. The equipment was originally acquired for $10,000, but has been depreciated down to a basis of$2,000.

Pursuant to the partnership agreement, all the depreciation deductions were allocated to Roman, and any gain is allocated first to Roman to equalize the partners' capital accounts and is then allocated equally between the partners.

If the partnership has had no other items other than the depreciation and it sells the equipment for $14,000, how is the $8,000 of 1245 recapture allocated between the partners?

Assume all allocations have substantial economic effect. Subject is Accounting.