Luisa,Lois,and Lucy Operate a Boutique Named Mariabelle's Dreams What Amount Will Mariabelle's Dreams Report to Luisa as Her

Luisa,Lois,and Lucy operate a boutique named Mariabelle's Dreams.Based on advice from Luisa's sister,an accountant,the three form a partnership.Luisa owns 40% and Lois and Lucy each own 30%.For the year,Mariabelle's Dreams reports the following:
$\begin{array} { l } \text {Sales revenues }&\$300,000\\ \text { Short-term capital gains}&3,000\\ \text {Short-term capital losses }&7,000\\ \text { Trade and business expenses}&160,000\\ \text {Investment expenses }&1,000\\ \text { Taxable income}&135,000\\\end{array}$

What amount will Mariabelle's Dreams report to Luisa as her ordinary income from the partnership?

A) $ 54,000
B) $ 54,400
C) $ 54,800
D) $ 55,600
E) $ 56,000