i'm not sure how that can be
example page 1 sales $100,000
line 10 guaranteed payments $30,000
line 10 less capitalized $10,000 20,000
line 22 ordinary business income $ 80,000
schedule K
line 1 from page 1 line 22 $ 80,000
line 4a GP for services (capitalized) $ 10,000
line 4b GP for capital (expensed) $ 20,000
line 4c GP total $30,000
schedule m-1
line 1 net income per books $80,000 since $10K of GP were capitalized (unless you expense all GPs for books and only capitalize them, when needed, for tax)
line 3 guaranteed payments $30,000 total guaranteed payments are to be reported
line 9 would be $110,000 unless as stated above you expense all GPs for books.
line 9 is supposed to agree with net income per return - which is usually schedule K the sum of lines 1 through 11 and less the sum of lines 12 and 13
