Michelene owns a 509 interest in a partnership that eamed $230,000 in the current year. She also owns 60% of the stock in a corporation that eamed $230,000 during the vear. Michelene received $50.000 in distributions from each of the two entities during the year. With respect to this information, Michelene must report $188,000 of income on her individual income tax return for the year