Jayanthi and Krish each own a 50 percent general partner interest in the JK Partnership. The following information is available regarding the partnership's 2018 activities:

Sales revenue	$	725,000
Selling expenses		290,000
Depreciation expense		52,250
Long-term capital gain		8,700
Nondeductible expenses		1,000
Partnership debts, beginning of the year		106,000
Partnership debts, end of the year		128,500
Partnership distributions
Jayanthi		53,000
Krish		53,000

1. a-1. Calculate the partnerships ordinary (nonseparately stated) income.
2. a-2. Indicate which items must be separately stated by selecting "Yes" and which items must not be separately stated by selecting "No".
3. b. Calculate Jayanthis allocable share of partnership items.
4. c. If Jayanthi has no other sources of taxable income, what is her total gross income for 2018?
5. d. At the beginning of the year, Jayanthis adjusted tax basis in her partnership interest was $35,500. Calculate her ending adjusted tax basis in her partnership interest.