As of January $1$ of this year, Dana owned all $100$ shares of a calendar$-$year S corporation, Bird Corporation. On May $27$ th$,$ the $146$ th day of this year, Dana sold $30$ shares to Felicia. Bird reported $$90,000$ in ordinary business income for the entire year to the shareholders and made no distributions. What amount of income should the  corporation report to Felicia on her Schedule k$-1?$