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< Which of the following items must be separately stated on Form 1120S, U.S. Income Tax Return for an S Corporation, Schedule K-1 ? a.

< Which of the following items must be separately stated on Form 1120S, U.S. Income Tax Return for an S Corporation, Schedule K-1?

a. Mark-to-market income

b. Unearned revenue

c. Section 1245 gain

d. Gain or loss from the sale of collectibles

Choice: _____

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