Marcie Is a 40% Partner in the MAP Partnership

Multiple Choice

Marcie is a 40% partner in the MAP Partnership.During the current tax year,the partnership reported ordinary income of $140,000 before payment of guaranteed payments and distributions to partners.The partnership made an ordinary cash distribution of $10,000 to Marcie,and paid guaranteed payments to partners Marcie,Alice,and Pat of $20,000 each ($60,000 total) .How much will Marcie's adjusted gross income increase as a result of the above items?

A) $32,000
B) $52,000
C) $56,000
D) $76,000
E) None of the above.