The KER Partnership earned ordinary income of $ 171,000 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 $11,000 (not connected with the partnership) in 2022. He receives a $32,000 distribution from the partnership during the year. What is Robert's taxable incor in 2022?

The KER Partnership earned ordinary income of $171,000 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 $11,000 (not connected with the partnership) in 2022. He receives a $32,000 distribution from the partnership during the year. What is Robert's taxable inco 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.)