41. Baker, a cash-basis, calendar-year taxpayer, is a partner in an accrual-basis partnership that reports its taxable income on an October 31 fiscal year. Baker has been provided the following information:

FY 17-18

FY 18-19

Bakers distributive share of partnership ordinary income

$30,000

$40,000

Bakers salary

$1,000 per month

$12,000

($1,000 x 12)

$1,500 per month

$18,000

($1,500 x 12)

The partnership was short of cash and paid none of the above to Baker until January 3, 2020. Compute Bakers income from the partnership for 2018.