ESSAY REGARDING GENERAL PARTNERSHIPS. Please answer using the IRAC Formula (Issue, Rule, Analysis, and Conclusion).

In 2005, Hardy and Dorn entered into a partnership for the purpose of raising cows and pigs. The two men were to share equally all costs, labor, losses, and profits. The business was started on land owned initially by Dorn's parents but later acquired by Dorn and his wife. No rent was ever requested or paid for use of the land. Partnership funds were used to bulldoze and clear the land, to repair and build fences, and to seed and fertilize the land. In 2009, at a cost of $2,487.50, a machine shed was built on the land. In 2011, a Cargill unit was built on the land at a cost of $8,000. When the partnership dissolved in 2015, Hardy paid Dorn $7,500 for the "removable" assets; however, the two had no agreement regarding the distribution of the barn and the Cargill unit. Is Hardy entitled to one-half of the value of the two buildings? Explain using the IRAC Formula.