The partnership of Felix and Oscar had the following items of income during the taxable year ended December 31, 2007.

Income from operations

$156,000

Tax-exempt interest income

8,000

Dividends from foreign corporations

6,000

Net rental income

12,000

What is the total ordinary income of the partnership for 2007?

  1. $156,000
  2. $174,000
  3. $176,000
  4. $182,000