Vivian, Terri, and Alice form a partnership. Vivian owns 50% and Terri and Alice each own 25%. For the year, the partnership reports the following:

Sales revenues	$ 600,000
Business expenses	(320,000)
Investment expenses	(4,000)
Short-term capital gains	26,000
Long-term capital losses	(14,000)
Taxable income	$ 288,000

For tax purposes, what amount will the business report to Vivian as her ordinary income from the partnership?

$138,000

$148,000

$140,000

$144,000

$146,000