The answer i was given the first time was the same as what i had and it is incorrect as you can tell from the images. Can someone please help me get the right answer!

Jack and Jill are owners of UpAHill, an S Corporation. They own $25$ and $75$ percent, respectively.

a$.$ What amount of ordinary Income and separately stated items are allocated to them for years $1$ and $2$ based on the information

above? Assume that UpAHill Corporation has $$100,000$ of qualified property $($unadjusted basis$)$ in both years.

Answer is complete but not entirely correct.

Please help me figure out why the red x$\text{'}$s are wrong and what the amounts are.