The WE Partnership Reports the Following Items for Its Current $\begin{array}{llcc} \text {Item } & \text { Amount} \\\end{array}$

The WE Partnership reports the following items for its current tax year:
$\begin{array}{llcc} \text {Item } & \text { Amount} \\\end{array}$

Income
$\begin{array}{llr} \text { Operating income } &\$ 90,000\\ \text { Rental income } &15,000\\\end{array}$
Interest income:
$\begin{array}{ll}\text { Tax-exempt municipal bonds } & 2,000 \\\text { Corporate bonds } & 4,000 \\\text { Sec. } 1231 \text { gain } & 20,000 \\\text { Sec. } 1245 \text { gain } & 18,000 \\\text { Long-term capital gain } & 7,000\end{array}$ Expenses
$\begin{array}{ll}\text { Rental expenses } & 12,000 \\\text { Salaries paid to employees (not partners) } & 30,000 \\\text { Charitable contributions } & 5,000 \\\text { Interest paid related to borrowings used to finance municipal bonds } & 3,000\end{array}$ What is the WE Partnership's ordinary income for the current year?