Manny owns 25% of the stock of a C corporation, which had taxable income of $100,000 for the year. He also owns 25% of a general partnership which earned $100,000 in taxable ordinary income for the year. The corporation had significant earnings and profits when it distributed $5,000 to Manny as a dividend. The partnership distributed no money or property during the year. Manny has a basis in his partnership interest exceeding $50,000. How much must Manny include in his personal income resulting from the items above? From Partnership From Corporation