What types of items should be separately stated on Schedules K and K$-1?($select all that apply$)$

Group of answer choices

Items that, if separately stated, might cause a partner$$s tax liability to be different than if it were not separately stated.

Any items that need to be specially treated on a partner$$s tax return.

Items that, if separately stated, would not cause a partner$$s tax liability to be different than if it were not separately stated.