Jordan Files His Income Tax Return on a Calendar-Year Basis

Jordan files his income tax return on a calendar-year basis.He is the principal partner of a partnership reporting on a June 30 fiscal year end basis.Jordan's share of the partnership's ordinary income was $24,000 for the fiscal year ended June 30,2017,and $72,000 for the fiscal year ended June 30,2018.How much should Jordan report on his 2017 individual income tax return as his share of taxable income from the partnership?

A) $24,000
B) $36,000
C) $48,000
D) $72,000
E) None of the above