A Enercio contributes $209,000 in exchange for a 40% interest in the calendar year ABC LLC, which is taxed as a partnership. This year, the LLC generates $167,200 of ordinary taxable income and has no separately stated income or expenses. Enercio withdrew $20,900 from the partnership during the year. If an amount is zero, enter "0". Enercio is taxed on what amount of ABC's income? How much of the $20,900 withdraw will Enercio be taxed?