Step Up Basis Depreciation Question

[dascpa]

Am I correct?

T/p died, rental property, bldg cost $10, FMV $100. 

On a 1040 Sch E take depr on cost ($10) to date of death.  On 1041 start new depr at FMV ($100) and depreciate over full life (not life left).  But if on a 1065 with a 754 election and one partner died allocate depr on cost basis ($10) across the board and then depreciate $90 step up over full life for deceased partner only?

Both depreciate $100 but 1065 uses part cost and life and step up at FMV difference and full life.  

Two different lives on the cost basis portion between Sch E and 1065???