17. Jordan files his income tax return on a calendar-year basis. He is the principal partner of a partnership reporting on a June 30 fiscal year-end basis. Jordan's share of the partnership's ordinary income was $24,000 for the fiscal year ended June 30, 2018, and $72,000 for the fiscal year ended June 30, 2019. 
18. How much should Jordan report on his 2018 individual income tax return as his share of taxable income from the partnership?