The KER Partnership earned ordinary income of $$144,000$ in $2022.$ The partnership has three equal partners, Kevin, Eli, and Robert. Robert, who is single, uses the standard deduction, and has other income of $$20,000($not connected with the partnership$)$ in $2022.$ He receives a $$27,000$ distribution from the partnership during the year. What is Robert's taxable income in $2022?$

View the standard deduction amounts.

$($If an input field is not used, leave the input field$($s$)$ empty. Do not select a label or enter a zero. Assume that the partnership is not eligible for the QBI deduction.$)$

$\backslash$table$[[$Allocable share of KER Partnership income,$48,000],[$Other taxable income,$20,000],[,,z$