5. 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