Partnership reports the following items for its current tax year:

ItemAmount

Income

Operating income - $91,000

Interest income: Tax-exempt municipal bonds - $2,000

Expenses

Salaries paid to employees (not partners) - $40,000

Charitable contributions - $5,000

Interest paid related to borrowings used to finance municipal bonds - $3,000

What is the BSUs Partnership's ordinary income for the current year?

$108,000 $91,000 $51,000 $78,000 None of these