Partner C has a capital loss of $90,000 and has knowledge that the partnership will have large capital gains for the year. The other partner, D, is in a low tax bracket, Which of the following might n

Partner C has a capital loss of $90,000 and has knowledge that the partnership will have large capital gains for the year. The other partner, D, is in a low tax bracket, Which of the following might not be considered as a shifting allocation?

Allocations of capital gains to C and interest income to partner D

Allocations of capital gains gains to C and ordinary income to partner D

Allocations of capital losses to D and Section 1231 gains to partner C

Allocations of depreciation to C