5. R is a 25% general partner in Forlorn Partners. Her K1 from the partnership reports R is not a real estate professional. She received the guaranteed payment from the partnership for legal services provided. The Sec. 1250 gain reported by the partnership is attributable to the partnership's sale of one of its rental real estate properties during the year. a. Compute R's net passive loss from Forlorn Partners. Hint: The Unrecaptured Sec. 1250 gain is passive. b. What is her net portfolio income? (Portfolio income-portfolio deductions) c. Assuming R has no passive income or loss from any other source, by how much will the information reported on this K-1 increase her taxable income? Hint: Sum the guaranteed payment, the net portfolio income, deduct the charitable contribution and then add net passive income if any or determine if you can deduct a net passive loss if any)