Willie owns a $50\%$ interest in the capital and profits of ABC Company $($a calendar year partnership$).$ For tax year $2023,$ the partnership earned revenue of $$600,000$ and had operating expenses of $$400,000.$ During the year, Willie withdrew from the partnership a total of $$50,000.$ For $2023,$ Willie's gross income from the partnership reported on his K$-1$ is: