John and Shirley Duo are married taxpayers who are planning to file MFJ for 2020. They have the following items of income for 2020. Please indicate what amount, if any, should be included in AGI for 2020 for each potential income item:

• Shirley is also a 20% partner in the STV Partnership. The STV Partnership earned $100,000 of ordinary income; $20,000 of rental income; and $8,000 of interest income for 2020. Shirley received cash distributions from the partnership totaling $15,000 in 2020. What amount, if any, should be included in AGI as a result of these transactions?

Group of answer choices

$15,000

$24,000

$25,600

$20,000