José, a cash method taxpayer, is a partner in J&T Accounting Services, a calendar year partnership. Under the partnership agreement, José is to receive 20% of the partnership's profits or losses. Each partner is allowed to withdraw $10,000 each month for his or her living expenses. José withdrew $120,000 during the year as his monthly draw in 2013. However, in December the partnership was short on cash and José was required to invest an additional $10,000 in the partnership. In March 2013, José received $40,000 as his share of distributed 2012 profits. The partnership earnings before partners' withdrawals for 2013 totaled $1 million. Compute José's gross income from the partnership for 2013