Helen and Helga are equal partners in the HH Partnership. However, Helen devotes most of her time managing the business and believes that she should be given additional compensation in the form of a guaranteed payment. Currently, the partnership is operating at a break-even point (i.e., zero ordinary income and no separately stated items of income or loss). The basis of each partner’s partnership interest also is negligible. Helen has requested a $40,000 guaranteed payment as compensation for her additional efforts. What tax issues should Helen and Helga consider?