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) DepreciationMACRS (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