Quint, Rose, Sam and Terri form the QRST partnership and have agreed to split all items of partnership income and loss equally. In addition, they have agreed that Quint is to receive $36,000 in addition to his share of each partnership item. Without taking into account the agreed upon payment to Quint, the partnership's bottom line ordinary income for the year 2022 was equal to equal to $24,000 and the partnership had a total of $60,000 of long-term capital gain. a. What is the amount and character of any income that Quint must include from the QRST partnership in his 2022 income tax return? b. What is the amount and character of any income that Rose must include from the QRST partnership in her 2022 income tax return