After studying the example of the Schedule M$-3$ for ABC Partnership, their schedule includes:

An adjustment decreasing the income related to the guaranteed payments to the partners which is a permanent adjustment, an adjustment increasing the income for the nondeductible portion of the meals which is also a permanent adjustment, and an adjustment decreasing the income related to the different depreciation treatment on the tax return vs$.$ the books of the business. This creates a temporary adjustment that is the difference between the amount of the Section $179$ deduction taken and the regular MACRS deduction for the year for that asset.

An adjustment decreasing the income related to the guaranteed payments to the partners which is a permanent adjustment, an adjustment increasing the income for the nondeductible portion of the meals which is also a permanent adjustment, and an adjustment increasing the income related to the different depreciation treatment on the tax return vs$.$ the books of the business. This creates a permanent adjustment that is the difference between the amount of the Section $179$ deduction taken and the regular MACRS deduction for the year for that asset.

An adjustment increasing the income related to the guaranteed payments to the partners which is a temporary adjustment, an adjustment increasing the income for the nondeductible portion of the meals which is also a permanent adjustment, and an adjustment decreasing the income related to the different depreciation treatment on the tax return vs$.$ the books of the business. This creates a temporary adjustment that is the difference between the amount of the Section $179$ deduction taken and the regular MACRS deduction for the year for that asset.

An adjustment increasing the income related to the guaranteed payments to the partners which is a permanent adjustment, an adjustment increasing the income for the nondeductible portion of the meals which is also a permanent adjustment, and an adjustment decreasing the income related to the different depreciation treatment on the tax return vs$.$ the books of the business. This creates a permanent adjustment that is the difference between the amount of the Section $179$ deduction taken and the regular MACRS deduction for the year for that asset.