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Jamie is a 30% partner in the JSE Partnership. During the current year, the partnership reported ordinary income of $300,000 before any permitted deductions for

Jamie is a 30% partner in the JSE Partnership. During the current year, the partnership reported ordinary income of $300,000 before any permitted deductions for guaranteed payments and distributions to partners. The JSE partnership made an ordinary cash distribution of $35,000 to Jamie and paid guaranteed payments to partners Jamie, Steven, and Elsa of $25,000 each ($75,000 total guaranteed payments). How much will Jamie's adjusted gross income increase as a result of these items

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