JK Partnership Earns $30 Million of Non- Interest Ordinary Income

JK Partnership earns $30 million of non- interest ordinary income. The partnership incurs $12 million of interest expense. Jen and Kai are each 50% partners, sharing all partnership items equally. Assume no taxpayer qualifies for the small business exception. The partnership's ordinary income, after taking interest expense into account, will be

A) $21 million.
B) $24 million.
C) $30 million.
D) $18 million.