Jose, a cash method taxpayer, is a partner in J&T Accounting Services, a calendar year partnership. Under the partnership agreement, Jose is to receive 20% of the partnerships profits or losses. Each partner is allowed to withdraw $10,000 each month for his or her living expenses. Jose withdrew $120,000 during the year as his monthly draw in 2019. However, in December, the partnership was short on cash and Jose was required to invest an additional $10,000 in the partnership. In March 2019, Jose received $40,000 as his share of distributed 2018 profits. The partnership earnings before partners withdrawals for 2019 totaled $1 million. Compute Joses gross income from the partnership for 2019.