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

Ordinary income from operations	$13,000
Interest income	5,000
Long-term capital gains	23,000
179 expense	55,000
Charitable contributions	3,000

1. page 14-41 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?