2,000 51) The AB Partnership reports the following items for its current tax year Item Income Amount Operating income $90,000 Rental income 15,000 Interest income Tax-exempt municipal bonds Corporate bonds 4,000 Sec. 1231 gain 20,000 Sec 1245 gain 18.000 Long-term capital gain Expenses Rental expenses Salaries paid to employees (not partners) 30,000 Charitable contributions Interest paid related to borrowings used to finance municipal bonds (1) What is the AB Partnership's ordinary income for the current year? (2) What are the AB Partnership's separately stated items for the current year? 7,000 12,000 5,000 3,000