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9. When computing the partnership's ordinary income, a deduction is allowed for

A) contributions to charitable organizations.

B) net operating losses.

C) net short-term capital losses

D) guaranteed payments to partners.

10. For purposes of Sec. 751, inventory includes all of the following except

A) items held for sale in the ordinary course of business.

B) accounts receivable.

C) capital assets or 1231 property.

D) All of the above are inventory per Sec. 751.