only question b and c, please!!

a) What is the ordinary income of the partnership? b) What are the separately stated items of the partnership? (HINT: Don't forget to include the tax exempt and nondeductible items.) (HINT: Properly label items. Don't say "gain on the sale of stock." Say "LTCG." Don't say "key man insurance premiums," say "NONDEDUCTIBLE key man insurance premiums.") c) Is the OI the same thing as TI? If not, what is the TI of the PS? d) Reconcile BI to TI using this format: (HINT: I count 10 BT differences and TI is $396,800.)