need correct answer

Ms, Singh, who is in the 37 percent tax bracket, owns residential apartment building that generates $108,000 annual taxable income. She plans to create a family partnership by giving each of her two children a 15 percent equity interest in the building. (She will retain a 70 percent interest.) Ms. Singh will manage the building, and value of her services is $23,000 per year. Required: If Ms. Singh's children are in the 12 percent tax bracket, compute the tax savings from this income-shifting arrangement. (Ignore any payroll tax consequences.)