What is the correct way to report qualified unreimbursed partnership expenses (UPE) for a nonpassive activity on Schedule E (Form 1040), line 28?\ A. Enter the UPE as a separate line of column (g).\ B. Net the UPE against the nonpassive partnership income and enter the amount in column (g).\ C. Enter the UPE as a separate line of column (i).\ D. Net the UPE against the nonpassive partnership income and enter the amount in column (i).