Hay, Straw and Clover formed the HSC Partnership, agreeing to share profits and losses equally. Clover will manage the business for which he will receive a guaranteed payment of $30,000 per year. Cash receipts and disbursements for the year were as follows   Net income from operations (before guaranteed payment)$90,000Guaranteed payment to Clover 30,000What is Clover's share of the partnership's ordinary income and guaranteed payment?

A. Ordinary income, $30,000; Guaranteed payment, $10,000.
B. Ordinary income, $30,000; Guaranteed payment, $30,000.
C. Ordinary income, $20,000; Guaranteed payment, $30,000.
D. Ordinary income, $20,000; Guaranteed payment, $10,000.


Answer: C

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