Kanye contributed a piece of land (FMV = $300,000; AB = $200,000) in exchange for a 50% capital and profit (and loss) interest in KW Partnership. KW reported the following income and expenses for the current tax year: Sales revenue: $700,000 1231 gain: $60,000 Long-term capital loss: $10,000 Qualified dividends: $10,000 W-2 wages paid to employees: $200,000 Utilities: $140,000 Rent: $180,000 No distributions were made this year. Which of the following items are separately stated? Sales Revenue 1231 Gain Long-term Capital Loss Qualified Dividends W-2 Wages Utilities Rent