The partnership sold investment real estate in 2021, held for many years. This non-rental real estate ( non-depreciable) was purchased in the partnership to hold for long-term appreciation. I believe the LT gain would eventually end up on the partnership k-1 on line 9a, net long-term capital gain from the data entered on the 1065 schedule D. But I believe the instructions for 9a gains or losses state that this line is only for portfolio income like stock sales. So, would this real estate sale be considered portfolio income?