Question: On its 2 0 2 3 Form 1 0 6 5 , Gizmo partnership reported a different value for end of year partner capital accounts

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:

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