Indicate whether the following items are reported on the tax return of an S corporation as part of ordinary income (or loss) or as separately stated items: Location on S corporation returns Repairs Long-term capital gains Short-term capital losses Section 1231 gains Tax-exempt interest income Tax credits Tax preference items Salary paid to an S corporation shareholder a. b. C. d. 8. a. b. c. d. e. f. g. h. g. h. it Part of ordinary income (loss) Separately stated item Indicate whether the following items are reported on the tax return of an S corporation as part of ordinary income (or loss) or as separately stated items: Location on S corporation returns Repairs Long-term capital gains Short-term capital losses Section 1231 gains Tax-exempt interest income Tax credits Tax preference items Salary paid to an S corporation shareholder a. b. C. d. 8. a. b. c. d. e. f. g. h. g. h. it Part of ordinary income (loss) Separately stated item