(1) The net income of a partnership shall be computed in the same manner and on the same basis as provided for computation of the income of persons other than corporations.
(2) The standard deduction shall not be allowed in computing the taxable income of a partnership.
(4)
(a) The amount of the credits computed by a partnership under all of the following and passed through to partners shall be added to the partnership’s income: 1. Section 71.07 (2dm).