Please help to match the last two columns

Organizational choice of many large accounting firms. Limited partnership A b. Partner's percentage allocation of current operating income. General Partner Might affect any two partners' tax liabilities in different ways. G. Profits interest d. Limited liability partnership Partnership in which partners are only liable for torts and malpractice. Carried interest e Expense might be reported on either form 1065, page 1 or on Schedule K. Aegregate concept E Transfer of asset to partnership followed by immediate distribution of cash to partner. Substituted E Must have at least one general and one limited partner Limited liability company Long-term capital gain might be h. recharacterized as ordinary income. Limited partner All partners are jointly and severally liable for entity debts. Publicly-traded partnership Theory treating the partner and partnership as separate economic units. Disguised sale Business interest 12 Partner's basis in partnership interest after tax- free contribution of asset to partnership. Separately stated item L. Partnership's basis in asset after tax-free contribution of asset to partnership. Carryover One way to calculate a partner's economie m. interest in the partnership. Entity concept n. Owners are members. [[[[ General partnership Theory treating the partnership as a collection of a. taxpayers joined in an agency relationship. $ 704(b) book p. Participates in management. 4. Not liable for entity debts. No correct match provided