West Partnership had the following items for the current year:

• Income from clients $300,000
• Repairs 10,000
• Depreciation $7,000
• Dividends on common stock 5,000
• Other operating expenses 156,000
• Charitable contributions 8,000
• Sec. 1231 gain on sale of office furniture 11,000
• Sec. 1245 gain on sale of office furniture 17,000

What is West's ordinary income?