Rochelle is a limited partner in Megawatt Partnership. For 2022, her schedule K-1 from the partnership reported the following share of partnership items: Ordinary income $ 32,500 Section 1231 loss (3,300) Nondeductible expense 1,140 Cash distribution 5,850 Required: Calculate the net impact of the given items on Rochelles 2022 taxable income. Assume that Rochelle does not qualify for the QBI deduction. Assume that Rochelles marginal tax rate is 35 percent. Calculate her 2022 after-tax cash flow as a result of her interest in Megawatt.