Mabel, Loretta, and Margaret are equal partners in a local restaurant. The restaurant reports the following items for the current year: Revenue $ 520,000 Business expenses 270,000 Investment expenses 138,000 Short-term capital gains 128,000 Short-term capital losses (177,100) Each partner receives a Schedule K-1 with one-third of the preceding items reported to her. Required: How must each individual report these results on her Form 1040?