Teresa, Terri, and Tricia Operate Sassy Solutions, an Exclusive Boutique

Teresa, Terri, and Tricia operate Sassy Solutions, an exclusive boutique. Based on advice from Teresa's sister, a CPA, the three form a partnership. Teresa owns 50% and Terri and Tricia each own 25%. For the year, Sassy Solutions reports the following: For tax purposes, what amount will Sassy Solutions report to Teresa as her ordinary income from the partnership?

A) $144,000
B) $146,000
C) $148,000
D) $138,000
E) $140,000