Bevo Partnership had the following financial activity for the year: Gross receipts from sales 860,000 Cost of goods sold (390,000) Operating expenses (180,000) Business meals & entertainment (20,000) Section 1231 gain on equipment sale 5,000 Distribution to partners (75,000) a. Compute Ted's share of partnership ordinary income and separately stated items. This is the answer I find: Ted's share of: partnership ordinary income $172,000 Section 1231 gain $1,000 nondeductible expenses $2,000 distributions, $15,000 ****** My question is: What are the non-deductible expenses that total $2,000 and how do you figure them