The KL Partnership is owned equally by Kayla and Lisa. Kayla's basis is $20,000 at the beginning of the tax year. Lisa's basis is $16,000 at the beginning of the year. KL reported the following income and expenses for the current tax year:

Sales revenue	$150,000
Cost of sales	80,000
Distribution to Lisa	15,000
Depreciation expense	20,000
Utilities	14,000
Rent expense	18,000
Long-term capital gain	6,000
Payment to Mercy Hospital for Kayla's medical expenses	12,000

a. Enter a value in the fields below.

The partnership's net income is $.

The separately stated income items total $.

Enter below the end of the tax year bases for each partner.

b. Kayla's basis in her partnership interest at the end of the tax year is $.

c. Lisa's basis in her partnership interest at the end of the tax year is $.