Can I “sell” excess bonus depreciation?

[Jason Bilbrey]

I’m purchasing an office building for $5+m in 2022 with plans to do a cost segregation study to take advantage of 100% bonus depreciation. 
I won’t be able to use all the depreciation immediately and it’s my understanding it will roll over into future years. 
Another investor approached me and asked if he could partner on the purchase with me because his tax planner said he needed to find an investment to put funds into to avoid paying taxes as he doesn’t have enough depreciation to offset gains on his other investments. 
Is there a way to structure a deal where he gets some/all of the bonus depreciation in exchange for putting up some/all of the closing costs and/or down payment? I’m not looking for a partner but if we can work out a way to let him use most of the depreciation and I get most of the future appreciation and cashflow then I’d like to know how. 

[Taylor L.]

We've looked into that for other asset types and it was too difficult to structure in such a way that the accountants would sign off on it. Investors can receive a pro rata share of depreciation, but passing them an amount greater than their percentage ownership we weren't able to make happen.