Tom, Dick, and Harry operate Quality Stores. Based on advice from Tom's sister, a CPA, the three form a partnership. Tom owns 50%; Dick and Harry each own 25%. For the year, Quality Stores reports the following:

Sales revenues $800,000

Business expenses (440,000)

Investment expenses (4,000)

Short-term capital gain $26,000

Long-term capital losses (14,000)

Taxable income $368,000

By how much will Tom's adjusted gross income increase because of the above? (Ignore any Qualified Business Income Deduction)

a)$178,000

b)$180,000

c)$183,000

d)$184,000

e) $186,000