The KP Partnership has two equal partners, Kobe and Pau. In the current year, the partnership earns $300,000 of ordinary income (all business). In addition, to the ordinary income, the partnership had $10,000 in capital gains. Pau is married, files a joint return, and claims a standard deduction. Tax year 2020.

What is Pau's taxable income? Show work

A. $25,040.

B. $30,000.

C. $100,160

D. $150,000.