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　　Topic: Partnership taxation
　　Content:
　　partnership：根據已知條件，填寫其中一個合伙人應享有的各項
　　收益
　　考點解析：
　　1. What belongs to ordinary items, separately pass-through items
　　ordinary items: depreciation, guaranteed payment
　　separated pass-through items: sec. 179 expense deduction, capital gain/loss, sec. 1231 gains and loss, charitable contribution, interest income & expense
　　2. Except guaranteed payment, others should multiple percentage of interest
　　Sample Question
　　On December 31, 2012, Edward Baker gave his son, Allan, a gift of a 50% interest in a partnership in which capital is a material income-producing factor. For the year ended December 31, 2013, the partnership’s ordinary income was $100,000. Edward and Allan were the only partners in 2013. There were no guaranteed payments to partners. Edward’s services performed for the partnership were worth a reasonable compensation of $40,000 for 2013. Allan has never performed any services for the partnership. What is Allan’s distributive share of partnership income for 2013?
　　a. $20,000
　　b. $30,000
　　c. $40,000
　　d. $50,00
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