8 Which of the following items do not retain their character as they flow through to the partners? More than one answer may be correct. a Long-term capital gains. Short-term capital gains. & Depreciation recaphire Income. Dividend income. Sal and Nan owned 90% and 10% of the SN Partnership, respectively. SN operated a foundry. Sal sold stock In Exocon Mobil with a basls of $4,000 to the partnerehip for $8,000. The amount and character of gain recognized to Sal is: $0 $2,000 ordinary. $2,000 capital gain. $8,000 ordinary a