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 $ $85,000$

Gain on sale of land $(1231)13,600$

Cost of goods sold $(46,750)$

Depreciation$$MACRS $(4,250)$

$179$ deduction$*(14,500)$

Employee wages $(20,000)$

Nondeductible fines and penalties $(3,800)$

Municipal bond interest $7,300$

Short$-$term capital gains $6,150$

Guaranteed payment to Sandra $(3,700)$

$*$Assume the $179$ property placed in service limitation does not apply. b$.$ What are Georgio's separately stated items for the year?