The WE Partnership Reports the Following Items for Its Current

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