US PUF donor carries Schedule E line 32 as one number: s_corp_income is an exact-zero universe, so Table 1.4's partnership and S-corp legs cannot bind by entity #1258

The US PUF donor carries Schedule E line 32 as one number. After #1251 (#1239), partnership_income holds the whole line-32 total (TY2015 E26270). s_corp_income is an exact-zero universe: the donor alias zeroes it, the stacked spine assigns zero to every native row (_materialize_us_puf_s_corp_universe_zero), the ACS late transfer excludes it, and the pool provisions it as primary_puf_exact_zero_universe.

That keeps line 32 right, but it cannot calibrate by entity. From TY2021, SOI Table 1.4 publishes partnership and S corporation net income and net loss separately (TY2022: partnership $487.1B income on 3.31M returns, $175.6B loss on 2.09M; S corp $812.7B on 4.03M, $93.0B on 1.52M; column letters in PolicyEngine/chronicle#346). A frame whose S-corp leaf is zero by construction can bind only their sum.

The raw TY2015 PUF carries every field the split needs (2014 SOI PUF General Description Booklet, annotated Schedule E Part II, line 28 columns f–j):

• partnership = E25940 + E25980 − E25920 − E25960 − E26110
• S corporation = E26170 + E26190 − E26160 − E26180 − E26100

On the pinned file (sha256 0a7fd643…), partnership + S corp equals E26270 within the booklet's per-field rounding on all 207,692 regular records. It equals passive + nonpassive exactly. TY2015 weighted totals:

Work:

1. Donor: carry both entity leaves from the source-year fields. Keep the passive subset unchanged.
2. Retire the universe-zero machinery: the stacked-spine materializer and doctrine, the late-transfer exclusion, the pool provision and the donor alias.
3. Bind the Table 1.4 entity legs to their own leaves once the feed carries them.
4. Re-pin.

Dollar aging of the donor stays with #1248.