<p>So the commercial real estate value of my mom's business is 315,000 (her share, it's a 50% partnership), do I report that in the net worth of my parent's investments or the net worth of my parent's businesses?</p>
<p>Also, it says the net worth, so I subtract the current debt for whichever place I end up reporting it? For instance, say my mom's business value is around 500k and but she is currently around 500k in debt for the entire business (loans from buying the land and then construction), would I report...0? She hasn't been able to pay the loans off much (the business is still relatively new).</p>