(Solved): The answer i was given the first time was the same as what i had and it is incorrect as you can tel ...

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's are wrong and what the amounts are.