( 6) Ending inventory includes the appropriate SEC. 263 A costs , and no further adjustment is nee to properly state cost of sales and inventories for tax purposes . ( C ) The partnership reports a $10,000 positive AMT adjustment for properly placed in service after 1986 . Dapper - Dons acquired and placed in service $40 , 000 of rehabilitation expenditures for certified historical property this year . The appropriate MACRS depreciation on the rehabilitation expenditures already is included in the MACRS depreciation total . (d) The partnership made all contributions in cash to qualifying charities ( @ ) The partnership purchased the AB stock as an investment two years ago on December 1 for $40, 000 and sold it on June 14 of the current year for $58 , 000