On December 31, 2011, Edward Baker gave his son, Allan, a gift of a 50% interest in a partnership in which capital is a material income-producing factor. For the year ended December 31, 2012, the partnership’s ordinary income was $100,000. Edward and Allan were the only partners in 2012. There were no guaranteed payments to partners. Edward’s services performed for the partnership were worth a reasonable compensation of $40,000 for 2012. Allan has never performed any services for the partnership. What is Allan’s distributive share of partnership income for 2012?