Reporting partnership income. Blue Jay Partners is a partnership with fiscal year ending on September 30. Bethany, a 20% partner in the partnership, is a calendar year individual taxpayer. For the taxable year ending September 30, 2017, Blue Jay had operating income of $100,000. Blue Jay also had operating income of $30,000 for the period of October 1, 2017, through December 31, 2017. How much income must Bethany report on her 2017 tax return?