9. Abby and Zoe form AZ Partnership and split profits and losses 50/50. AZ will also provide Abby with a $12,000 guaranteed payment for services she provides to the partnership. If AZ Partnership reports sales of $60,000; qualified dividends of $500; wages of $18,000; and other business expenses of $1,500, what is Abbys total share of income subject to self-employment tax? A. $14,250 B. $20,250 C. $26,250 D. $32,250 Answer is C but please explain why, thanks