Partnership disolution question

[MN dhawk]

Partners A & B own one commercial rental property. It is rented all of the year and the profit is 14K for 2009. Profits are split 50/50.

B's health is failing so a quick liquidation happens on 12/31/09. A pays off the total remaining mortgage of 50K directly and pays B 100K for his share of the partnership.

A puts the property into a single owner LLC and actually sells it on 1/27/10 for 300K.

I'm confused about how A's payments change the capital accounts and their basis which were equal until the liquidation.

Does B get capital gain treatment on everything and does A deal with recaptured depreciation at the sale in 2010?

As you can see, I don't do many partnerships. Thanks for any tips.

Dennis