1) Sue is a 50% partner in a coffee kiosk. Per the partnership agreement, Sue received a guaranteed payment for this year of $20,000 for the work that she did running the coffee shop. The ordinary income for the partnership on Schedule K, line 1 is $86,400. On Sue's partnership Schedule K-1, what amount should be included in box 14?

A- $20,000

B- $43,200

C- $53,200

D- $63,200

2) Sue is a 50% partner in a coffee kiosk. According to the partnership agreement, Sue will receive a guaranteed payment each year of $20,000 for the work that she does running the coffee shop. The guaranteed payment will be reported on:

	A- Schedule K, line 4; and Schedule K-1, box 4 only.
	B- Form 1065, page 1, line 10.
	C- Form 1065, page 1, line 10; Schedule K, line 4; and Schedule K-1, box 4.
	D- Form 1065, page 1, line 10; and Schedule K-1, box 4.