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 $50,000 at the beginning of the tax year. The partnership profits for the tax year were $270,000. Changes in their capital accounts during the tax year were as follows: Faye Gary Heidi Total Beginning balance $50,000 $50,000 $50,000 $150,000 Withdrawals (20,000) (35,000) (10,000) (65,000) Additional contributions 0 0 5,000 5,000 Allocation of profits 90,000 90,000 90,000 270,000 Ending balance $120,000 $105,000 $135,000 $360,000 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 $