Separately stated items were incorrectly included in ordinary income for REX partnership. Of the revenue items listed, what is the total amount of partnership items that must be separately stated?Dividend income

$5,000

Investment income

17,000

Ordinary income from other partnerships

29,000

Tax-exempt income

32,000

Net farm profit

44,000

Royalties

11,000

Cancellation of debt

20,000

A) $118,000

B) $65,000

C) $97,000

D)$85,000