K-1 Farming Income as Plan Compensation

[PensionPro]

We have a partner that receives a K-1 with line 14 showing amounts with code A as well as code B. Is the code B amount included in plan compensation? Thanks!

Note:

Line 14: Self-employment earnings (loss)

code A: Net earnings (loss) from self-employment

code B; Gross farming or fishing income

code C: gross non-farm income