This year, Soya Partnership disposed of only one operating asset and recognized a $22,000 loss on the

Question:

This year, Soya disposed of only one operating asset and recognized a $22,000 loss on the disposition. Why must Soya report this net Section 1231 loss as a separately stated item rather than deducting the loss in the computation of ordinary business income?
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...