For partnerships, the qualified business income (QBI) items reported on schedule k-1 should include the section 199a business income, the w-2 wages of any qualified trade or business, and :

a. the adjusted basis of qualified property

b. the unadjusted basis of qualified property

c. the adjusted basis of qualified property and guaranteed payment property made to the partners

d. the adjusted basis of qualified property and guaranteed payments made to the partners in lieu of salary

d. the unadjusted basis of qualified property and guaranteed payments made to the partners in lieu of salary