Jack and Jill are owners of UpAHill, an S Corporation. They own 25 and 75 percent, respectively. Problem 22-50 Part a (Static) a. What amount of ordinary income and separately stated items are allocated to them for years 1 and 2 based on the information above? Assume that UpAHill Corporation has $100,000 of qualified property (unadjusted basis) in both years