Partnership Income. Howard Gartrnan is a 40% partner in the Horton & Gartman Partnership. During 2017, the partnership reported the total items below (100%) on its Form 1065: $180,000 10,000 (12,000) Ordinary income Qualified dividends Long-term capital loss Long-term capital gain Charitable contributions Cash distributions to partners 50,000 Howard and his wife Dawn, who file a joint return, also had the following income and deductions from sources not connected with the partnership: Dawn's salary Qualified dividends Deductions Mortgage interest Keal estate taxes Charitable contributions 40,000 3,000 9,000 3,800 Howard and Dawn have two federal income taxes withheld from her salary and Howard made four estimated tax pay- ments of S2,500 each ($10,000 total). liability for 2017 and whether they have a balance due or a tax refund. Ignore the child tax credits and the election to take state sales tax as an itemized deduction. t children. Dng 2017, Dawn had S4,500 in e Howard and Dawn's Federal income tax Partnership Income. Howard Gartrnan is a 40% partner in the Horton & Gartman Partnership. During 2017, the partnership reported the total items below (100%) on its Form 1065: $180,000 10,000 (12,000) Ordinary income Qualified dividends Long-term capital loss Long-term capital gain Charitable contributions Cash distributions to partners 50,000 Howard and his wife Dawn, who file a joint return, also had the following income and deductions from sources not connected with the partnership: Dawn's salary Qualified dividends Deductions Mortgage interest Keal estate taxes Charitable contributions 40,000 3,000 9,000 3,800 Howard and Dawn have two federal income taxes withheld from her salary and Howard made four estimated tax pay- ments of S2,500 each ($10,000 total). liability for 2017 and whether they have a balance due or a tax refund. Ignore the child tax credits and the election to take state sales tax as an itemized deduction. t children. Dng 2017, Dawn had S4,500 in e Howard and Dawn's Federal income tax