In the current year, the POD Partnership received revenues of $200,000 and paid the following amounts: $50,000 in rent and utilities and $20,000 as a distribution to partner Olivia. In addition, the partnership earned $6,000 of long- term capital gains during the year. Partner Donald owns a 50% interest in the partnership. How much income must Donald report for the tax year? Oa. $78,000 ordinary income. Ob. $68,000 ordinary income. Oc. $75,000 ordinary income; $3,000 of long-term capital gains. Od. $65,000 ordinary income; $3,000 of long-term capital gains.