Dora and Boots are equal partners in the Grumpy Old Troll Partnership.The partnership has the following revenues, expenses, gains, losses, and distributions:

Sales revenue

$100,000

Long-term capital gains

4,000

Cost of goods sold

(24,000)

Depreciation - MACRS

(12,000)

Guaranteed payment to Dora

(30,000)

Cash distributions to partners

(4,000)

How much ordinary income will be allocated to Boots?