Bruce and Banner are equal partners in the BB Partnership. For the current year ended December 31, the partnership has book income of $225,000, which includes the following deductions: (1) guaranteed payments (salaries) to partners: Bruce, $75,000; and Banner, $60,000; and (2) charitable contributions, $20,000. The book income amount does not include any sales of capital assets or Sec. 1231 assets or any tax-exempt income. Based on the above information, what amount should be reported as ordinary income on the partnership return?