Brian and Lindsey are equal partners. During the year, they had gross income of $600,000 and operating expenses of $400,000. In addition, they sold land for a long-term capital gain of $50,000. Both Brian and Lindsey withdrew $75,000 from the partnership. How much ordinary income will Brian and Lindsey report on their individual tax returns? $100,000 $75,000 $175,000 $125,000