Teresa, Terri, and Tricia operate Sassy Solutions, an exclusive boutique. Based on advice from Teresa's sister, a CPA, the three form a partnership. Teresa owns 50% and Terri and Tricia each own 25%. For the year, Sassy Solutions reports the following:
Sales revenues $600,000
Business expenses (320,000)
Charitable Contributions(4,000)
Short-term capital gains 26,000
Long-term capital losses (14,000)
Taxable income $288,000

For tax purposes, what amount will Sassy Solutions report to Teresa as her ordinary income from the partnership?
a. $144,000
b. $146,000
c. $148,000
d. $138,000
e. $140,000