Hi I think this is more like an equalization reallocation from new investors to the original investors to bring everyone up to date as if they were all invested from day 1 so its not included on the face of the k-1 in income or expense nor is it in box L on the k-1 either its a footnote disclosure. Are you familiar with how to treat this on the investor 1040? Is it both an adjustment to income and capital or just an adjustment to capital?