JBean and D BList All of the Other Items That Need to Be

J.Bean and D.Counter formed a partnership.During the current year,the partnership had the following income and expenses:
a.Calculate the net ordinary income.
$\begin{array}{ll}\text { Gross income from operations } & \$ 135,000 \\\text { Gain on sale of antique abacus (a business asset) } & \$ 5,000 \\\text { Interest income from business bank account } & \$ 100\\\text { Deductions: }\\\text { Salaries to employees } & \$ 65,000 \\\text { Payroll taxes } & \$ 5,000 \\\text { Rent } & \$ 7,000 \\\text { Depreciation } & \$ 3,500 \\\text { Contribution to United Way charity } & \$ 2,000\\\text { Foreign tax paid on overseas business deals }&\$3,000\\\text { Distributions to the partners }&\$40,000\end{array}$
b.List all of the other items that need to be separately reported.
c.If the partnership is on a calendar year tax basis,when is the partnership tax return due?