Georgio owns a $10$ percent profits and capital interest in Rain Tree LLC$.$ For the current year, Rain Tree had the following revenues, expenses, gains, and losses:

Sales revenue $ $92,000$

Gain on sale of land $(1231)19,500$

Cost of goods sold $(48,000)$

Depreciation$$MACRS $(6,650)$

$179$ deduction$*(17,100)$

Employee wages $(13,900)$

Nondeductible fines and penalties $(4,500)$

Municipal bond interest $7,000$

Short$-$term capital gains $5,250$

Guaranteed payment to Sandra $(5,700)$

$*$Assume the $179$ property placed in service limitation does not apply.

b$.$ What are Georgio's separately stated items for the year?