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​Kristie Is a 25% Member in the KLM LLC

Question 92

Multiple Choice

​Kristie is a 25% member in the KLM LLC.At the end of the year,KLM has accounts payable of $60,000 (recourse to the LLC but not guaranteed by the LLC members) ,and a nonrecourse debt related to real estate of $300,000 (that debt meets the at risk limitation requirements) .In addition,Kristie personally guaranteed a $50,000 liability for KLM's equipment purchases.Which one of the following shows the information that should be reported on Kristie's Schedule K-1 for the year?


A) ​$15,000 recourse debt, $75,000 qualified nonrecourse debt.
B) ​$90,000 nonrecourse debt.
C) ​$90,000 nonrecourse debt, $12,500 recourse debt.
D) ​$65,000 recourse debt, $75,000 qualified nonrecourse debt.
E) ​$50,000 recourse debt, $15,000 nonrecourse debt, $75,000 qualified nonrecourse debt.

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