Dame is a calendar year, accrual basis partnership. At the beginning of Year $1,$ the partnership had three partners, Mark, Roger, and Monica. Under the partnership agreement, profits and losses are to be shared in proportion to their contributions. As of January $1,$ Year $1,$ this was $40\%$ for Mark, $40\%$ for Roger, and $20\%$ for Monica. On November $1,$ Year $1,$ Monica withdrew from the partnership. The new profit and loss ratios, as of November $1,$ were $50\%$ for Mark and $50\%$ for Roger. For its tax year ended December $31,$ Year $1,$ Dame had net income of $$180,000$ which was earned in substantially equal amounts over the course of the year. What is the amount of partnership income that Mark should include on his Year $1$ individual federal income tax return?

Question $10$

Select one:

A$.$

$$75,000$

B$.$

$$72,000$

C$.$

$$60,000$

D$.$

None of these

E$.$

$$90,000$