Enerico contributes $255,200 cash in exchange for a 40% interest in the calendar year ABC LLC. This year ABC generates $204,160 of ordinary taxable income and has no separately stated items. Enerico withdraws $25,520 cash from the partnership at the end of the tax year. If an amount is zero, enter "0".

a. Compute Enericos gross income from ABCs ordinary income for the tax year.

b. Compute Enericos gross income from the LLCs cash distribution.