aye, Gary, and Heidi each have a one-third interest in the capital and profits of the FGH Partnership. Each partner had a capital account of $50,000 at the beginning of the tax year. The partnership profits for the tax year were $270,000. Changes in their capital accounts during the tax year were as follows:

  Faye   Gary   Heidi   Total Beginning balance $50,000   $50,000   $50,000   $150,000 Withdrawals (20,000)   (35,000)   (10,000)   (65,000) Additional contributions -0-   -0-   5,000   5,000 Allocation of profits 90,000   90,000   90,000   270,000 Ending balance $120,000   $105,000   $135,000   $360,000

 

In arriving at the $270,000 of partnership profits, the partnership deducted $2,400 ($800 for each partner) in premiums paid for group term life insurance on the partners. Faye and Gary are 39 years old, and Heidi is 35 years old. Other employees are also eligible for group term life insurance equal to their annual salary. These premiums of $10,000 have been deducted in calculating the partnership profits of $270,000.

Each partner's gross income from the partnership for the tax year is $ .