8. For the year ended December 31, the DEF partnership had the following items of expense or loss: How much of the $66,650 total is NOT deductible in figuring the partnership's ordinary income or loss? Salaries paid (other than partners) $45,000 Charitable contributions $3,000 Foreign income taxes $2,500 Real estate taxes for partnership office building $7,250 Loss on the sale of machinery held 5 years $8,900 Total $66,650 $11,900 $14,400 $21,650 $66,650

8. For the year ended December 31 , the DEF partnership had the following items of expense or loss: - Salaries paid (other than partners) $45,000 - Charitable contributions $3,000 - Foreign income taxes $2,500 - Real estate taxes for partnership office building $7,250 - Loss on the sale of machinery held 5 years $8,900 - Total $66,650 How much of the $66,650 total is NOT deductible in figuring the partnership's ordinary income or loss? - $11,900 - $14,400 - $21,650 - $66,650