Henry is a 45% partner in HJ Partnership. This year, the tax form he receives from HJ (Schedule K-1 of Form 1065) shows business income of $68,360. During the year, Henry recelved a $12,0s0 distribution from HJ. Assume Henry's basis in the partnership is $24,100. a. How much must Henry report on his Form 1040 from H) for the tax year? b. Assume H3 is a S corporation. How much must Henry report on his Form 1040 from HJ for the tax year