Dale’s distributive share of income from the calendar-year partnership of Dale & Eck was $50,000 in 2012. On December 15, 2012, Dale, who is a cash-basis taxpayer, received a $27,000 distribution of the partnership’s 2012 income, with the $23,000 balance paid to Dale in February 2013. In addition, Dale received a $10,000 interest-free loan from the partnership in 2012. This $10,000 is to be offset against Dale’s share of 2013 partnership income. What total amount of partnership income is taxable to Dale in 2012?