Julie and Swen Olsen are partners in a restaurant and bakery located in Portland, Oregon. Swen has a 60% interest in his profits; Julia's interest is 40%. They have been domiciled in Washington since their marriage in 2014; they opened the restaurent in 2015. The current net profit of $85,070 (only income attributable to personal services) was divided between Swen and Julie - $51042 and $34,028, respectively. Julie and Swen will file separate returns. What amount of profit will Julie include in her gross income?

A $34,028

B $42,535

C $51,042

D $85,070