9. Enercio contributes $261,800 in exchange for a 40% interest in the calendar year ABC LLC, which is taxed as a partnership. This year, the LLC generates $209,440 of ordinary taxable income and has no separately stated income or expenses. Enercio withdrew $26,180 from the partnership during the year.

If an amount is zero, enter 0

Enercio is taxed on what amount of ABCs income?

$________

How much of the $26,180 withdraw will Enercio be taxed?

$________