For each of the following partnership items, indicate if the item should be included in Ordinary income, Separately stated, or Both Qualified dividends Sales revenue Section 1231 gains a. Ordinary income b. Separately stated i c. Both Ordinary income and Separately stated Municipal bond interest Section 179 deduction Short term capital loss Cost of goods sold Nondeductible fines Charitable contributions MACRS depreciation Self-employment income Guaranteed payments Wage expense Interest income Distributions Advertising expense