Piggy Company is a Partnership, owned 75% by Ima (basis in partnership of $75,000), and 25% by Ura (basis in partnership of $25,000). Piggy Company has no debts. For 2023, Piggy's activities consist of the following items: Gross Revenue Dividends Received (from 10% owned corp) LTCG STCL $1,600,000 Cost of Goods Sold Guaranteed Payments ($125,000 to Ima, $125,000 to Ura) Admin Expense 160,000 40,000 25,000 600,000 Charitable Contributions Distributions to Partners ($112,500 to Ima, $37,500 to Ura) 250,000 300,000 80,000 150,000