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@spoede1026:  Your "Gains Subject..." may be the same as the "Ordinary Gain" that has showed up on all my K-1 Sales Schedules.  Does your K-1 include any instructions on where that entry is supposed to go on your return?  All mine show that it belongs on Forrn 4797 Part II Line 10.  If yours is the same, its just a different label for Ordinary Gain.
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**Note also, I'm not a Tax Preparer/CPA. Just a volunteer, seasoned, TurboTax user.
Use any advice accordingly!