Unless you are filing as a farmer, who have special rules for estimated tax payments, you can ignore line 14 code C.
When you look at what this is, reflected in the instructions to the K-1, this is GROSS nonfarm income. Based on your facts, it looks like this amount is also correct; 135 / 2 = 67.
These amounts are typically automatically populated by most tax software packages..
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
