Keeping schedule L on book basis, but partner capital accounts on tax basis

Looking for some guidance on the interplay of temporary book-tax differences and keeping schedule L on the book basis while keeping partner capital accounts on the tax basis.

I have a partnership that had $58,000 of fixed assets put into place in 2022. Book depreciation is $5,000. When entering Schedule L my understanding is that needs to match the books, so then my net assets are $53K on schedule L. However, I'm taking 179 on the full $58K so Sch K income is reduced by $58K (rather then $5K), which is then feeding into partner capital accounts. Thus on Sch L, assets are $53K higher then liabilities & capital. I can adjust M-2 on line 4 with an increase of $53K, but then my understanding is that by doing so, my partner's capital accounts aren't being kept on the tax basis any more.

If anyone can offer guidance on how to properly enter this into the form 1065, it would be appreciated.