47 of 75. For the tax year, OPQ Partnership reported $42,000 net ordinary income, $5,000 interest income, $600 charitable contribution, and $18,000 Section 179 deduction. Pat is a general partner who owns a 20% interest in OPQ. In addition to her share of ordinary income, she received a $12,000 guaranteed payment and had $0 of distributions during the year. What is the amount of Pat's self-employment income from OPQ? $4,680 $8,400 $16,800 $20,400 Mark for follow up Question 49 of 75. Under a partnership agreement, Sarah is to receive a minimum payment consisting of the greater of $12,000 per year or a maximum of 25% of profits. The partnership's net income for this year was $32,000. What amount can the partnership deduct as a guaranteed payment, and what amount of income is Sarah required to report on her individual tax return? Partnership Deduction: $4,000. Sarah Income: $12,000. Partnership Deduction: $4,000. Sarah Income: $20,000. Partnership Deduction: $12,000. Sarah Income: $8,000. Partnership Deduction: $12,000. Sarah Income: $20,000. Mark for follow up