Enercio contributes $275,000 in exchange for a 40% interest in the calendar year ABC LLC, which is taxed as a partnership. This year, the LLC generates $220,000 of ordinary taxable income and has no separately stated income or expenses. Enercio withdrew $27,500 from the partnership during the year.

- Enercio is taxed on what amount of ABC's income?

- How much of the $27,500 withdraw will Enercio be taxed?