5. Smith Partnership had the following tax items for 2007 Fees received $300,000 Salaries Paid 50,000 Supplies/repairs 20,000 Payroll Taxes 10,000 Charitable contribution 7,000 Long term capital gain 20,000 Passive income (rental operations) 9,000 Qualified Dividends received 1,000 Payment of Smith's personal medical expenses 10,000 Please tell me: a) Ordinary Income of the partnership (i.e. non separately stated items) (2.5 points) b) Please list the separately stated items (2.5 points) c) Please tell me if anything should be classified as something other than an Income items (separately stated or nonseparately stated) and what it should be classified as (2.5 points)