Rrich, is a partner in RKW partnership. Rich owned 50% from January 3, 2013 to April 30, 2013, when he bought Kevin's 25% interest. He owned 75%, for the rest of the (assume a 365-day year). The partnership had ordinary income of $150,000 and $25,000 in long-term capital gains. Barring any special allocations in a partnership. Rich's share of the income items is: