Which one of the following is an example of a special allocation of partnership income? a. The partnership's capital gains and losses are shown separately on Schedule K-1. Ob. Distributions from the partnership to the partner are shown on Schedule K-1 line 20 c. The Schedule K-1 reports each partner's share of the information they need to calculate the 5 199A (qualified business income) deduction d. The partnership agreement provides that a partner will report all charitable contributions rather than his 20% distributive share