The partnership agreement of the G&P general partnership states that Gary will receive a guaranteed payment of $17,400, and that Gary and Prudence will share the remaining profits or losses in a 45/55 ratio. For year 1, the G&P partnership reports the following results:

Sales revenue	$	90,200
Gain on sale of land (1231)	$	7,300
Cost of goods sold	$	(46,700	)
DepreciationMACRS	$	(14,500	)
Employee wages	$	(20,000	)
Cash charitable contributions	$	(5,600	)
Municipal bond interest	$	4,500
Other expenses	$	(3,700	)

Compute Gary's share of separately stated items to be reported on his year 1 Schedule K-1, including his self-employment income (loss). (Round your intermediate computations and final answers to the nearest whole dollar amount.)

Description	Total Amount	Allocated to Gary
Separately Stated Items on Schedule K-1:
Section 1231 gains
Municipal bond interest
Guaranteed payment
Self-employment income