32. LO.8 Blaine, Cassie, and Kirstin are equal partners in the Maize Partnership. During the year, Maize has qualified dividends, charitable contributions, and a domestic production activities deduction. Explain the following results:

a. Blaine pays less tax than Cassie and Kirstin on his share of the qualified dividends.

b. Cassie cannot deduct any of her share of the charitable contributions.

c. Kirstin has a larger domestic production activities deduction than either Blaine or Cassie.