Ryan contributed a truck with an adjusted basis of 12,000 and fair market value of 20,000 to a new partnership for a 50% interest. the equipment has a remaining useful life of four years, bought new, the equipment would have a useful life of 10 years. Meryl contributes 20,000 cash to the partnership for a 50% interest. the partnership uses the traditional method for purposes of Section 704(c). how is the depreciation allocated for tax and book purposes to both Ryan and meryl in the first year of the partnership, assuming straight-line depreciation and no convention