Mega Tree Way, LLC, a calendar year partnership, has book income of $250,000. Included in this income is $10,000 worth of supplies, $30,000 worth of book depreciation, $2,000 worth of entertainment expenses, and $5,000 worth of accounting fees. Tax depreciation for the year is $50,000. What is Mega Tree Way's taxable income for the year? (Note: do not include comma in your answer)