$1.$ For the current year, the Albuquerque Partnership had book income of $$100,000,$ which included the following:

Long$-$term capital gain $ $7,000$

Section $1231$ loss $(3,000)$

Dividend income $200$

Interest paid to partners on loans to the partnership $(12,000)$

The partnership has two individual partners who share all profits and losses equally. What is each partner$$s share of non$-$separately stated income?

a$.$ $$47,900$

b$.$ $$48,000$

c$.$ $$50,000$

d$.$ $$53,000$