Luisa, Lois, and Lucy Operate a Boutique Named Mariabelle's Dreams

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:
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$\begin{array}{lr}\text { Sales revenues } & \$ 300,000 \\\text { Short-term capital gains } & 3,000 \\\text { Short-term capital losses } & (7,000) \\\text { Trade and business expenses } & (160,000) \\\text { Investment expenses } & (1,000) \\\text { Taxable income } & \$ 135,000\end{array}$

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