When you calculate a borrower's approximate annual cash flow, which of the following items should you treat as NONCASH items? 1. Gains from S corporations 2. Partnership contributions 3. Depreciation of an asset owned by the borrower's business 4. Interest income from the K-1 of the borrower's partnership 5. Dividends from stock owned by the borrower 1, 2, 3, 4 O 1, 2, 3, 4, 5 O 1, 3, 4 O 2, 3, 4, 5