On its $2023$ Form $1065,$ Gizmo Partnership reported a different value for end$-$of$-$year partner capital accounts on Schedule L$,$ line $21($d$),$ than it reported on Schedule M$-2,$ line $9.$ Which of the following provides a possible explanation for this difference?

Gizmo Partnership:

Used a different method of determining capital accounts for book purposes than for tax purposes.

Incurred nonrecourse debt during the year.

Reported a separately$-$stated charitable contribution on Schedule K$.$

Is subject to the alternative minimum tax $($AMT$).$