BG Partnership reports the following items for the year: Sales $850,000 Wage expense $250,000 Rent expense $45,000 Charitable contributions $18,000 Short-term capital gain $12,000 Sec. 179 expense $101,000 In addition to reporting separately stated items on the Form 1065, BG will report ordinary income of on. 5555,000 $420,000 5405.000 5300,000 None of these