Indicate whether the following items are treated as "Separately stated item" or "Nonseparately stated item" stated item for a S corporation.

a.	Tax-exempt income	Separately stated item or Nonseparately stated item
b.	Trade or business expenses	Separately stated item or Nonseparately stated item
c.	Ordinary income	Separately stated item or Nonseparately stated item
d.	Long-term and short-term capital gains and losses	Separately stated item or Nonseparately stated item
e.	Charitable contributions	Separately stated item or Nonseparately stated item
f.	Depreciation recapture	Separately stated item or Nonseparately stated item