Withdrawal - If title to depreciable property passes in equity at the time of entry into a contract for sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?

If title to depreciable property passes in equity at the time of entry into a contract for sale, who (as between the vendor and the purchaser) is entitled to the depreciation deduction for the period after the contract is entered into and before completion?