Which of the following special allocations lack economic effect? PICK ALL THAT APPLY!! - allocating a partner 75% of the book and taxable income to a partner who owns 40% of the capital; the partnership agreement provides that the partner is entitled to 40% of partnership capital at the time of liquidation regardless of the balance in the partner's capital account -allocating a partner 60% of the book and taxable income when the partner owns 40% of the capital - allocating 100% of an operating loss (for both book and tax purposes) to a limited partner who owns 60% of the capital; the allocation results in a deficit in the partner's capital account and the partner does not have an obligation to restore a deficit - a partnership makes a distribution of cash to a limited partner that reduces the partner's capital account to -$10,000; the partnership's limited partners do not have a deficit restoration requirement but the partnership agreement includes a Qualified Income Offset and the partnership makes a special allocation of $10,000 of income to the partner by the end of the tax year