Aaron, Deanne, and Keon formed the Blue Bell General Partnership at the beginning of the current year. Aaron and Deanne each contributed $108,000 and Keon transferred an acre of undeveloped land to the partnership. The land had a tax basis of $72,000 and was appraised at $180,000. The land was also encumbered with a $72,000 nonrecourse mortgage for which no one was personally liable. All three partners agreed to split profits and losses equally. At the end of the first year, Blue Bell made a $6,300 principal payment on the mortgage. For the first year of operations, the partnership records disclosed the following information:

Sales revenue	$ 470,000
Cost of goods sold	450,000
Operating expenses	55,000
Long-term capital gains	2,100
1231 gains	900
Charitable contributions	300
Municipal bond interest	300
Salary paid as a guaranteed payment to Deanne (not included in expenses)	3,000

List the separate items of partnership income, gains, losses, and deductions that the partners must show on their individual income tax returns that include the results of the partnerships first year of operations. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Negative amounts should be entered with a minus sign. Leave no answer blank. Enter zero if applicable.)

Description	Total	Keon	Aaron	Deanne
Ordinary business income (loss)
Separately stated items on Schedule K-1:
Charitable contributions selected answer correct
Mortgage reduction (deemed cash distribution)selected answer correct
Guaranteed payment selected answer correct
Long-term capital gains selected answer correct
Municipal bond interest selected answer correct
Section 1231 gains selected answer correct
Self-employment income (loss)selected answer correct