Ellie and Linda are equal owners in Otter Enterprises, a calendar year business. During the year, Otter Enterprises has $320,000 of gross income and $210,000 if operating expenses. In addition, Otter has a short-term capital loss of $15,000 and makes distributions to Ellie and Linda of $25,000 each. Show the impact of this information on the taxable income of Otter, Ellie, and Linda if Otter is