Aaron, Deanne, and Keon formed the Blue Bell General Partnership at the beginning of the current year. Aaron and Deanne each contributed $$110,000,$ and Keon transferred an acre of undeveloped land to the partnership. The land had a tax basis of $$70,000$ and was appraised at $$180,000.$ The land was also encumbered with a $$70,000$ nonrecourse mortgage for which no one was personally liable. All three partners agreed to split profits and losses equally. At the end of the first year, Blue Bell made a $$7,000$ principal payment on the mortgage. For the first year of operations, the partnership records disclosed the following information:

Sales revenue $ $470,000$

Cost of goods sold $410,000$

Operating expenses $70,000$

Long$-$term capital gains $2,400$

$1231$ gains $900$

Charitable contributions $300$

Municipal bond interest $300$

Salary paid as a guaranteed payment to Deanne $($not included in expenses$)3,000.$ What is the total qualified business income.

What is the qualified business income for each partner?