I need help with form $4562$ line $11.$

Thanks!

Emily Jackson $($Social Security number $765-12-4326)$ and James Stewart $($Social Security number $466-74-9932)$ are partners in a general partnership that owns and operates a barber shop. The partnership's first year of operation is $2024.$ Emily and James divide income and expenses equally. The partnership name is J&S Barbers, it is located at $1023$ Lexington Avenue, New York, NY $10128,$ and its Federal ID number is $95-6767676.$ The $2024$ financial statements for the partnership are presented below. J&S Barbers Income Statement for the Year Ending December $31,2024$Gross income from operations$$349,000$Interest income$1,000$Deductions:Salaries to employees $($includes guaranteed payments of $$10,000$ to Emily$)100,000$Payroll taxes$11,000$Supplies$7,900$Rent$90,000$Depreciation $($book$)6,710$Loss$2,000$Nondeductible entertainment$3,000$Charitable contributions$1,000$Net income$$128,390$Partners' withdrawals $($each partner$)$$$50,000$J&S Barbers Balance Sheet as of December $31,2024$Assets:Cash$$92,000$Leasehold improvements$$3,100$Equipment$32,000$Accumulated depreciation$(6,710)28,390$$$120,390$Liabilities and Capital:Recourse long$-$term debt$$52,000$Partners' capital $($$$20,000$ contributed by each partner$)68,390$$$120,390$

J&S Barbers Income Statement

for the Year Ending December $31,2024$

J&S Barbers Balance Sheet

as of December $31,2024$

Leasehold improvements

$$3,100$

Equipment

$32,000$

Accumulated depreciation

$(6,710)$