Julian and Tanya each contribute $50，000cash to form.the M&T Partnership on January 4，2018.Julian and Tanya share profits and losses in the ratio of 60%and 40%，respectively.During 2018，the partnership generates ordinary income of $80，000.A cash distribution of $5，000is made to Julian in December2018.How much income must Julian recognize from the partnership in 2018？（）