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Tom is a 2 5 % partners in the TUV Partnership. On September 1 , 2 0 2 3 ( 2 4 3 days after

Tom is a 25% partners in the TUV Partnership. On September 1,2023(243 days after January 1) Tom sells his partnership interest to Dave. The ordinary business income for 2023 for the TUV Partnership is $109,500. Under the proration method for allocating income (daily convention), what amount of ordinary business income should Tom report on his 2023 tax return?

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