The partners of the QRST partnership have agreed to split all items of partnership income equally. The partnership's bottom line ordinary income for the year 2019 was equal to equal to $72,000 and it had $180,000 of long-term capital gain. The partners have also agreed that T is to receive her 25% distributive share of the partnership items, but in no event less than $75,000.

a) What amount must T include from the QRST partnership in her 2019 income tax return?

b) What amount must Q include from the QRST partnership in his 2019 income tax return?