Business & farm

Smarc, I also have this issue. I have 

$49 listed in K-1, Part III, 13K. Can I leave out the amount making it 0 and not send Form 8990. I do not want to trigger a problem or audit but am not sure I can figure out the Form 8990. I can use and understand TurboTax but not as good with all the tax rules. What do you think I should do? Thank you.