30- Which of the following items is not a separately stated item for computing partnership income? Dividend income. O Special allocation of depreciation expense to one partner. O O Section 1250 depreciation recapture. O Long-term capital gain. 30- Which of the following items is not a separately stated item for computing partnership income? Dividend income. O Special allocation of depreciation expense to one partner. O O Section 1250 depreciation recapture. O Long-term capital gain.