4 MJB partnership had three members with equal partnership percentages. For the tax year ending December 31, year 1, MJB had the following income and expense items: Revenues $ 250,000 Dividend income $ 10,000 Interest income $ 25,000 Salaries $ 40,000 Guaranted payments $ 30,000 Rent expense $ 21,000 Depreciation expense $ 18,000 Section 179 depreciation $ 4,000 A What was the ordinary income of MJB partnership