Schedule 3k-1

Surprisingly, my former employer had an equity event in 2023. I had been granted shares as an employee and received a payout due to this event(I received proceeds minus the strike price).  I have finally received the K-1 and 3k-1. In the Reconciliation of Partner's Capital Account, line 26, "Massachusetts net income for the year," is less than line 27, "Entire net income for the year." I am not sure why or how to report this. Do I answer "yes" when asked if there is a difference and then enter the difference as a negative number since it is less? I am worried because when the question is presented in TurboTax asking if there is a difference, a message says, "This is uncommon."

Also, on the federal return, should I answer that I disposed of part of my interest in the partnership due to this equity event? Not all shares were involved in this event.

Thanks!