Recapture of previously claimed accelerated depreciation is required, not optional. The IRS is not concerned about personal use of business assets after they have been distributed to each partner in a 'liquidating distribution of the partner's interest in the partnership', the big issue is that the partners all recognize the appropriate amount of taxable gain/loss on distribution, using IRC Sections 731 and 732.
The basis considerations at this point can become very complex; your starting point for reference is IRS Publication 541 (12/2025), Partnerships (Distributions section highlighted).
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