Which of the following items is NOT separately stated on a general partnership's Schedule K? a) MACRS cost recovery deductions taken by the general partnership on its business assets. b) Charitable contributions made by the general partnership. Amounts elected to be expensed under Section 179 by the general partnership. d) Interest income from a municipality bond held for investment by the general partnership. e) Long term capital gain from the sale of a capital asset held for investment by the general partnership.