Mark for follow up Question 32 of 75. For partnerships, the qualified business income (ABI) items reported on Schedule K-1 should include the Section 102A business income, the W-2 wages of any qualified trade or business, and: The adjusted basis of qualified property The unadjusted basis of qualified property.?. The adjusted basis of qualified property and guaranteed payments made to the partners. The unadjusted basis of qualified property and guaranteed payments made to the partners in lieu of salary. W wronginie Mark for follow up