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Faye, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of

Faye, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of $90,000 at the beginning of the tax year. The partnership profits for the tax year were $1,635,000. Changes in their capital accounts during the tax year were as follows:

Faye Gary Heidi Total
Beginning balance $90,000 $90,000 $90,000 $270,000
Withdrawals (20,000) (35,000) (10,000) (65,000)
Additional contributions 0 0 5,000 5,000
Allocation of profits 545,000 545,000 545,000 1,635,000
Ending balance $615,000 $600,000 $630,000 $1,845,000

Compute each partner's gross income from the partnership for the tax year.

Each partner's gross income from the partnership for the tax year is $.

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