Rosa was a 25% partner of the ABCD partnership. The partnership is an engineering firm. She actively worked in the partnership. The partnership had the following items of income. The partnership distributes $20,000 in cash to Rosa. Partnership Income $100,000 LTCG $20,000 Interest Income $4,000 Which of the following is/are true: Select one or more: a. Rosa pays self-employment tax on $25,000 b. Rosa's income from the partnership for the year is $20,000. c. If Rosa sold IBM stock for LTCL of $2000 her Net LTCG on her 1040 is $3,000 d. The partnership pays tax on each of the items of income before the amounts are distributed to Rosa. e. Rosa's income from the partnership for the year totals $31,000 f. Rosa is entitled a QBI deduction on her share of the partnership income