All of the following are Separately Stated items of a Partnership " except ": Interest Income. Charitable Contributions. Guaranteed Payments. Dividend Income. On january 1, 2022, Mercedes and Charlotte form an equal Partnership with a Cash contribution of 550,000 from Mercedes and a property contribution (Adjusted Basis of $75,000 and Fair Market Value of $50,000 ) from Charlotte. Charlotte acquired the property two) (2) years ago. Which of the following statements is correct conceming the formation of the Partnership? The Partnership takes a basis of $50,000 in the property contributed by Charlotte. Mercedes has a $50,000 basis in her Partnership Intorest Charlotte has a Recognized Loss of $25,000. Charlotte has a $50,000 basis in her Partnership interest