The Partnership of Truman and Hanover Realized the Following Items

The partnership of Truman and Hanover realized the following items of income during the year ended December 31, 2016: Both the partners are on a calendar year basis. What is the total income which should be reported as ordinary income from business activities of the partnership for 2016?

A) $0
B) $65,000
C) $69,000
D) $71,000
E) None of the above