Jose, a cash method taxpayer, is parter in j&t accounting services, a calender year partnership. under the partnership agreement, jose is to receive 20% of the partnership's profits and lossed. each partner is allowed to withraw $12000 each month for his or her living expenses. jose withdrew $144000 during the year as his monthly draw in 2010. in february of each year, the partnership computes its net profit and decides how much should be retained in the business. the balance of the earnings is distributed to the partners in early march. in march 2010, jose recieved $20000 as a distribution of 2009 profits, and in march 2011, jose received $30000 as his share of distributed 2010 profits. the pertnership earnings before partners' withdrawals for 2010 totaled $900000. compute jose's gross income from the partnership for 2010.