A Partnership Has $23,000 of Depreciation Expense and $25,000 of Section

A partnership has $23,000 of depreciation expense and $25,000 of Section 179 expense.How are the depreciation and Section 179 expenses reported?

A) Depreciation is treated as a $23,000 ordinary expense and the $25,000 Section 179 expense is separately stated.
B) As a $48,000 ordinary expense item.
C) Section 179 is treated as a $25,000 ordinary expense and the $23,000 depreciation is separately stated.
D) Both as separately stated items.