Gwen owns 20% of The Elder Care Partnership (ECP) which has the following items of income and loss for the year:

Sales	100,000
Cost of Goods Sold	-151,000
Salary	-49,000
Utilities	-7,500
Depreciation Expense	-22,500
Interest Income	1,200
Royalties	18,000
Net Long term Capital Gain	3,000
Net Income	92,200

How much Ordinary Income/Loss will Gwen be responsible for on her K-1?

What separately stated items will Gwen report AND how much?

Gwen was invested in a 2^nd partnership as a passive investor. That partnership reported $75,000 of income to her for the year.

Assuming Gwen was a passive owner in ECP and her basis and amount at risk were both $110,000, what would her total passive income/loss be for the year?