Mabel, Loretta, and Margaret are equal partners in a local restaurant. The restaurant reports the following items for the current year:

Revenue	$	490,000
Business expenses		255,000
Investment expenses		124,500
Short-term capital gains		107,000
Short-term capital losses		(151,300	)

Each partner receives a Schedule K-1 with one-third of the preceding items reported to her. How must each individual report these results on her Form 1040?

schedule A, D, E