This year, FGH Partnership generated $670,000 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 45 percent interest; Mrs. Ude, who owns a 35 percent interest; and V Incorporated, which owns a 20 percent interest. Beta has 100 shares of outstanding stock, all of which are owned by Ms. Byrd.