John Quincy owns a 20% interest in the Adams Partnership from January 1 through March 31 (the 91st day of the tax year) of 2023. On April 1, 2023 John Quincy buys an additional 10% interest in the partnership. On July 1, 2023 (the 182nd day of the year) John Quincy buys an additional 10% interest in the partnership. Adams Partnership's ordinary income is $156,800 and it is earned evenly throughout the year. John Quincy's distributive share of the ordinary income is