A partnership has $23,000 of depreciation expense and $25,000 of Section 179 expense. How are the depreciation and Section 179 expenses reported?

Both as separately stated items.

Section 179 is treated as a $25,000 ordinary expense and the $23,000 depreciation is separately stated.

Depreciation is treated as a $23,000 ordinary expense and the $25,000 Section 179 expense is separately stated.

As a $48,000 ordinary expense item.