Which of the following special allocations lack economic effect? -allocating a partner 70% of the book and taxable income when the partner owns only 40% of the capital -allocating a partner 30% of the book and 50% of the taxable income when the partner owns 40% of the capital - allocating 100% of an operating loss (for both book and tax purposes) to a general partner who owns 60% of the capital; the allocation results in a deficit in the partner's capital account and the partnership agreement does not include a qualified income offset allocating 80% of an operating loss (for both book and tax purposes) to a limited partner who owns 60% of the capital; the allocation does not result in a deficit in the partner's capital account