this year, fgh partnership generated $600,000 ordinary business income. fgh has two equal partners: triad llc and beta, an s corporation. triad llc has three members: mr. ty, who owns a 40 percent interest; mrs. ude, who owns a 35 percent interest; and v, incorporated, which owns a 25 percent interest. beta has 100 shares of outstanding stock, all of which are owned by ms. byrd.