The Watkins Group, LLC, had the following items for the current year: Income from clients $200,000 Dividend income 500 Depreciation expense 3,000 Other operating expenses 125,000 Charitable contributions 1,500 Sec. 1231 gain on sale of equipment 1,200 Sec. 1245 gain on sale of equipment 1,000 What is the Watkins Groups ordinary income?

answer 73,000 please show how to do it