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in x1 kim received a 1/3 profits and capital interest in bright line, llc in exchange for legal services she provided. in addition to her share of partnership profits or losses, she receives a $30,000 guaranteed payment each year for ongoing services she provides to the llc. for x4, bright line reported the following revenues and expenses: sales - $150,000, cost of goods sold - $90,000, depreciation expense - $45,000, long-term capital gains - $15,000, qualifying dividends - $6,000, and municipal bond interest - $3,000.

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