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

Revenue	$600,000
Business expenses	310,000
Investment expenses	150,000
Short-term capital gains	157,000
Short-term capital losses	(213,000)

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?