Jayanthi and Krish each own a 50 percent general partner interest in the JK Partnership. The following information is available regarding the partnership's 2021 activities:

Sales revenue	$ 680,000
Selling expenses	272,000
Depreciation expense	43,250
Long-term capital gain	9,600
Nondeductible expenses	3,400
Partnership debts, beginning of the year	181,000
Partnership debts, end of the year	202,000
Partnership distributions
Jayanthi	90,500
Krish	90,500

Required:

a1. Calculate the partnerships ordinary (nonseparately stated) income.

a2. Indicate which items must be separately stated by selecting "Yes" and which items must not be separately stated by selecting "No".

b. Calculate Jayanthis allocable share of partnership items.

c. If Jayanthi has no other sources of taxable income, what is her total gross income for 2021?

d. At the beginning of the year, Jayanthis adjusted tax basis in her partnership interest was $37,750. Calculate her ending adjusted tax basis in her partnership interest.