Wayne owns a 30% interest in the capital and profits of Emerald Company (a calendar year partnership). For tax year 2014, the partnership earned revenue of $900,000 and had operating expenses of $660,000. During the year, Wayne withdrew from the partnership a total of $90,000. He also invested an additional $30,000 in the partnership. For 2014, Waynes gross income from the partnership is: $162,000. No answer text provided. $72,000. $90,000. $132,000. None of the above