K2 Check this box if item K1 includes liability amounts from lower-tier partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . K3 Check if any of the above liability is subject to guarantees or other payment obligations by the partner. See instructions . . . . . . . . L Partner's capital account analysis: Beginning capital account . . . . . . . . $ fill in the blank 861198fb2fddfea_24 200,000 Capital contributed during the year . . . . $ Current year net income (loss) . . . . . . $ fill in the blank 861198fb2fddfea_25 210,000 Other increase (decrease) (attach explanation) See Attached $ fill in the blank 861198fb2fddfea_26 0 Withdrawals and distributions . . . . . . . . $ fill in the blank 861198fb2fddfea_27 -250,000 Ending capital account . . . . . . . . . . . $ fill in the blank 861198fb2fddfea_28 160,000 M Did the partner contribute property with a built-in gain or loss? Yes No If "Yes," attach