On its 2022 Form 1065, Hullabaloo Partnership reported a different value for end-of-year partner capital accounts on Schedule L, line 21 (d), than it reported on Schedule M-2, line 9. Which of the following provides a possible explanation this difference? Hullabaloo Partnership: Used a different method of valuing capital accounts for book purposes than for tax purposes. Incurred nonrecourse debt during the year. Reported a separately-stated charitable contribution on Schedule K. Is subject to the alternative minimum tax ( AMT ) ..