Continue with the facts presented in Problem 24. Assume that Burgundy, Inc.'s annual guaranteed payment is increased to $120,000 starting on January 1, 2015, and the LLC's taxable income for 2014 and 2015 (after deducting Burgundy's guaranteed payment) is the same (i.e., $80,000 and $90,000, respectively). How much income from BV must Burgundy report for its tax year ending April 30, 2015?