2004 revised K-1

[JAY21]

I'm a little post happy today I guess. I'm having a hard time determining how to decifer and handle the new (2004) k-1 format on line 14 (self-employment earnings) where it has a sub-category A (net earnings from self-employment) and also B (Gross Farming) and C (Gross non-farm income). It's mostly "C" I'm wondering about. If a client has both A and C sub-categories of self-employment income shown on line 14 are both used for the earned income calculation (I realize there's a section 179 expense adj. potential as well). I don't like the term "Gross" income either on the C category as it make me wonder if there are some expenses that need to be subtracted from this figure. Any thoughts/help out there ? thanks.