Earned Income Calculation

I know this has been asked 1,000+ times, but I'm still not clear on the correct way to start the calculation of an individual's net earned income in this situation:

• LLC taxed as a partnership
• Schedule K-1 Line 14A = self-employment earnings (starting point)

Is then Section 179 deduction on Line 12 of the K-1 backed out from Line 14A, or no?  There are no oil and gas depletion expenses, nor unreimbursed partnership expenses from Schedule E according to the CPA.

yes, at least according to every Derrin Watson seminar I've attended on it.

Thank you Bri!