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Michelle and Michael were equal partners in the M&M Partnership. On March 1 of the current year, Michelle sold her partnership interest to Marty, a

Michelle and Michael were equal partners in the M&M Partnership. On March 1 of the current year, Michelle sold her partnership interest to Marty, a calendar-year taxpayer. The partnership continued to operate for the rest of the year ending December 31. The M&M Partnership had ordinary income of $300,000, earned on a pro rata monthly basis. How much partnership income should Michelle report on her current-year individual tax return (assuming all months have 30 days)

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