Rochelle is a limited partner in Megawatt Partnership. For 2021, her schedule K-1 from the partnership reported the following share of partnership items:

Ordinary income	$ 32,200
Section 1231 loss	(3,800)
Nondeductible expense	1,950
Cash distribution	6,150

Required:

1. Calculate the net impact of the given items on Rochelles 2021 taxable income. Assume that Rochelle does not qualify for the QBI deduction.
2. Assume that Rochelles marginal tax rate is 35 percent. Calculate her 2021 after-tax cash flow as a result of her interest in Megawatt.