Bryan and Gayle are equal partners in BG Partnership. The partnership reports the following items of income and expense:

Ordinary income from operations	$	14,000
Interest income		5,400
Long-term capital gains		25,000
179 expense		57,000
Charitable contributions		5,000

1. Which of these items are considered separately stated items? On what form will these items be reported to the partners?
2. Where will these amounts be reported by the partners?