I understand the question and know how to answer most of it however I do have

I understand the question and know how to answer most of it however I do have a small doubt and hopefully someone can help me clear it out

The question is

J is a one fourth partner in JKLM partnership. This partnership has gross sales of 880000 Cost of sales of 540000 and operating expenses of excluding payment
to partners of 145000 . Partner compensation of 90000 (45000) for J were paid and distributions of 120000 (30000) to J.

I have to determine the amount of income J must report from the partnership in the year.

I know 45000 for compensation is included and also the distributions but on my notes I have

45000+ 26250= 71250 where did this 26250 come from ? wouldnt it be 30000?