Turtle Creek Partnership had the following revenues, expenses, gains, losses, and distributions: Sales revenue $ 40,500 Long-term capital gains $ 3,000 Cost of goods sold $ (14,700) DepreciationMACRS $ (3,150) Amortization of organization costs $ (1,440) Guaranteed payments to partners for general management $ (14,700) Cash distributions to partners $ (2,400) b. What are Turtle Creek's separately stated items for the year