Assume that Problem 53 was for the 2020 tax year. During the next tax year (2021), the partnership reports the following income and expenses: Sales $500,000 Utilities, salaries, and other operating expenses 360,000 Guaranteed payment to Suzy 45,000 Guaranteed payment to Anna 55,000 Distribution to Suzy 8,000 Distribution to Anna 18,000 At the beginning of the year, the partnership had recourse debt of $100,000 and qualified nonrecourse debt of $200,000. The partnership repaid some of the debt principal during the year, so at the end of the year, the partnership had recourse debt of $90,000 and qualified nonrecourse debt of $175,000. a) What income and separately stated items does the partnership report the partnerships Schedule K and on Suzys Schedule K-1? b) Assume that all partnership debts are shared proportionately. At the end of the tax year, what are Suzys basis and amount at risk in her partnership interest? c) What is Suzys capital account balance at the end of the tax year? d) Prepare a Schedule K for the partnership and a Schedule K-1 for Suzy.