Rich is a partner in RKW partnership. Rich owned 50% from January 1, 2013 to April 30, 2013, when he bought Kevin's 25% interest. He owned 75% for the rest of the year (assume a 365-day year). The partnership had ordinary income of $150,000 $25,000 in long-term capital gains. Barring any special allocations in a partnership agreement, Rich's share of the income items is: