Alpha Corp. and Beta Corp., two unrelated corporations, both have December 31 year-ends. They formed a new partnership on October 1, 2021, with a fiscal year-end of September 30. The partnership earned $120,000 in its first year ended September 30, 2022, and $70,000 for the period October 1 to December 31, 2021. Partnership income is shared 95% to Alpha and 5% to Beta. 

What is the amount of partnership income Alpha would report for its December 31, 2022, year-end?