BCD Partners Reported the Following Items on the Partnership's Schedule

Multiple Choice

BCD Partners reported the following items on the partnership's Schedule K: ordinary income, $72,000; interest income, $5,000; long-term capital gain, $8,000; charitable contributions, $3,000; post-1986 depreciation adjustment, $4,000; and cash distributions to partners, $20,000.How much will BCD show as net income (loss) on its Analysis of Income (Loss) ?

A) $58,000.
B) $72,000.
C) $78,000.
D) $82,000.
E) $85,000.