from 1065 k-1 imstructions line 14
Code A. Net earnings (loss) from self-employment. If you're a general partner, reduce this amount before entering it on Schedule SE (Form 1040) by any section 179 expense deduction claimed, unreimbursed partnership expenses claimed, and depletion claimed on oil and gas properties. Don't reduce net earnings from self-employment by any separately stated deduction for health insurance expenses.
If the amount on this line is a loss, enter only the deductible amount on Schedule SE (Form 1040).
so this line can be negative.
14 (c) is gross nonfarm income that will be different from the net loss.
If the activity is passive rental real estate,14A and C should be blank because it is not self-employment income
