Enercio contributes $235,400 in exchange for a 40% interest in the calendar year ABC LLC, which is taxed as a partnership. This year, the LLC generates $188,320 of ordinary taxable income and has no separately stated income or expenses. Enercio withdrew $23,540 from the partnership during the year.

Enercio is taxed on what amount of ABC's income? $fill in the blank 1

How much of the $23,540 withdraw will Enercio be taxed?