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Which of the following will require an adjustment on a Schedule M-1 of Form 1065? The partnership: Made the de minimis safe harbor election under

Which of the following will require an adjustment on a Schedule M-1 of Form 1065? The partnership: Made the de minimis safe harbor election under Section 1.263(a)-1(f) of the Tangible Property Regulations. Filed a short-year tax return. Claimed the Section 179 deduction. Deducted business interest expenses

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