Mr. and Mrs. Lund and their two children (Ben and June) are the four equal partners in LBJ Partnership. This year, LBJ generated $36,000 ordinary income. Compute the tax cost for the business if Mr. and Ms. Lunds marginal rate is 32 percent, Bens marginal rate is 24 percent, and Junes marginal rate is 12 percent. (Ignore SE tax consequences.)