Masha and Bear are equal partners in MB Partnership. At the beginning of the year, Masha's tax basis in her interest is $20,000 and Bear's tax basis is $15,000. Partnership debt did not change from the beginning to the end of the tax year. KL reported the following income and expenses for the current tax year:

Sales Revenue: $150,000
COGS: $80,000
Distribution to Bear: $15,000
Depreciation expense: $20,000
Utilities: $14,000
Rent expense: $20,000
Long-term capital gain: $6,000

What is the partnership's ordinary income?