Masha and Bear are equal partners in MB Partnership. At the beginning of the year. Masha's tax basis in her interest is $20,000 and Bear's tax basis is $15,000. Partnership debt did not change from the beginning to the end of the tax year. KL reported the following income and expenses for the current tax year. Sales Revenue 150,000 COGS 80,000 Distribution to Bear 15,000 Depreciation expense 20,000 Utilities 14,000 Rent expense 20,000 Long-term capital gain 6,000 What is the partnership's ordinary income