Rochelle is a partner in Megawatt Partnership. For 2016, her schedule K-1 from the partnership reported the following share of partnership items:

Ordinary income...........................................$25,000
Section 1231 loss............................................(3,000)
Nondeductible expense..................................1,000
Cash distribution..............................................5,000

a. Calculate the net impact of the given items on Rochelle’s 2016 taxable income.
b. Assume that Rochelle’s marginal tax rate is 35 percent. Calculate her 2016 after-tax cash flow as a result of her interest in Megawatt.