Jacoby Diaz has a $36\%$ interest in a partnership. In the current year, the partnership had accounting income of $$121,000.$ In determining this amount, the following items are deducted: Partner salaries $ $42,100.$Interest on partner capital contributions $ $11,400$Charitable contributions $ $3,500$Salary to Jacoby's spouse $($she does accounting for the partnership$)$ $ $12,200$Personal expenses of the partners $ $17,400$ What is the amount of partnership income that Jacoby should report in his income tax return for the current year?View the partnership items deducted,OA $.$S$74,736$B$.$ $$70,344$OC$.$ $$64,080$OD$.$ $$43,560$