Minnow Corporation (an S corporation) is owned by Skipper and Gilligan, who are each 50 percent shareholders. Minnow reported the following tax information for 2020: Description Amount Sales revenue $ 500,000 Cost of goods sold (100,000) Long-term capital gain 50,000 Dividend income 25,000 Tax-exempt interest 15,000 Salary to owners (100,000) Employee wages (50,000) Depreciation expense (60,000) Miscellaneous expenses (50,000) Long-term capital gain 50,000 Dividend income 25,000 Tax-exempt interest 15,000 Salary to owners (100,000) Employee wages (50,000) Depreciation expense (60,000) Miscellaneous expenses (50,000) Required: What amount of Minnow's ordinary business income is allocated to Skipper