For the current year ended December 31, the DEF Partnership had book income of $250,000, which included the following: Sec. 1231 gain $15,000 Sec. 1245 gain 20,000 Dividends 35,000 F is a 30% partner. F withdrew $15,000 during the year. What amount of partnership ordinary income (excluding all partnership items that must be reported separately) should F report on his current-year tax return? A. $69,000 B. $60,000 C. $54,000 D. $75,000