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Which of the following items is taken into account separately by each partner? A . Interest income earned on accounts recelvable. B . Depletion allowance

Which of the following items is taken into account separately by each partner?
A. Interest income earned on accounts recelvable.
B. Depletion allowance on the partnership's oil properties.
C. Rent expense for the building where the partnership conducts business.
D. Business bad dbts.
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