José,a Cash Method Taxpayer,is a Partner in J&T Accounting Services,a

José,a cash method taxpayer,is a partner in J&T Accounting Services,a calendar year partnership.Under the partnership agreement,José is to receive 20% of the partnership's profits or losses.Each partner is allowed to withdraw $10,000 each month for his or her living expenses.José withdrew $120,000 during the year as his monthly draw in 2014.However,in December the partnership was short on cash and José was required to invest an additional $10,000 in the partnership.In March 2014,José received $40,000 as his share of distributed 2013 profits.The partnership earnings before partners' withdrawals for 2014 totaled $1 million.Compute José's gross income from the partnership for 2014.