Molly Is a 40% Partner in the MAP Partnership

Multiple Choice

Molly is a 40% partner in the MAP Partnership. During the current tax year, the partnership reported ordinary income of $210,000 before payment of guaranteed payments and distributions to partners. The partnership made an ordinary cash distribution of $30,000 to Molly, and paid guaranteed payments to partners Molly, Amber, and Pat of $30,000 each ($90,000 total) . How much will Molly's adjusted gross income increase as a result of the above items?

A) $88,000.
B) $78,000.
C) $66,000.
D) $36,000.
E) None of the above.