Janet and Denise do business as the JD Partnership sharing profits and losses equally. All parties use the calendar year for tax purposes. On January 1 of the current year, Janet's basis in her Partnership Interest was $36,000. Janet made no withdrawals from the Partnership during the year. The Partnership sustained an Operating (Nonseparately Stated) Loss of $80,000 in the current year. Janet's personal Federal Income Tax Return for the current year should include