Kerry is a partner in the Kerry, Davis, Smith \& Jones Partnership. Kerry owned 25\% from January 4,2020 , to June 30, 2020, when he bought Jones's 25% interest. He owned 50% for the rest of the year. The parthership had ordinary income of $131,400 and $16,000 in long-term capital gains. Required: Barring any special allocations in a partnership agreement, what is Kerry's share of income? (Do not round any division. Round other computations to the nearest whole dollar value.)