In the current year, the ABC Partnership received income of $200,000 and paid the following amounts: $50,000 in rent and utilities and $20,000 as a distribution to a partner A. In addition, the partnership earned $6,000 of long-term capital gains during the year. Partner B owns a 50% interest in the partnership. How much income must partner B report for the tax year?

a. $68,000 ordinary income.

b. $78,000 ordinary income.

c. $65,000 ordinary income; $3,000 of long-term capital gains.

d. $75,000 ordinary income; $3,000 of long-term capital gains.

e. None of the above