Styron is a partner in Styron, Lee, & Jane Partnership. Styron owned 25% from January 1, 2021 to June 30, 2021, when he bought Lee’s 25% interest. He owned 50% for the rest of the year. The partnership had ordinary income of $88,000 and $12,000 in long-term capital gains. Barring any special allocations in a partnership agreement, Styron’s share of ordinary income for the year is:

a. $ 11,000.

b. $ 33,000.

c. $ 88,000.

d. $100,000.