Henry is a 20% partner in HJ Partnership. This year, the tax form he receives from HJ (Schedule K-1 of Form 1065) shows a business income of $83,960. During the year, Henry received an $18,225 distribution from HJ. Assume Henry's basis in the partnership is $36,450.

a. How much must Henry report on his Form 1040 from HJ for the tax year? $

b. Assume HJ is a S corporation. How much must Henry report on his Form 1040 from HJ for the tax year?