7. Henry has a 30% interest in the HMS Partnership's capital, profits, and losses. In the current year, HMS reports ordinary income of $30,000 and capital gains of $60,000 before taking into account the guaranteed payment to Henry of $40,000. What is the amount and character of all income or loss that Henry must report as a result of partnership activities? a. $40,000 guaranteed payment (ordinary income), $3,000 ordinary loss, $18,000 capital gain b. $40,000 guaranteed payment (ordinary income), $15,000 capital gain c. $40,000 guaranteed payment (ordinary income), $9,000 ordinary income, $6,000 capital gain d. $13,000 guaranteed payment (ordinary income), $6,001 ordinary income, $38,820 capital gain