A is a calendar year cash basis taxpayer. She owns a $50\%$ profit and loss interest in a cash basis partnership with a September $30$ year$-$end. The partnership's operating income $($after deducting guaranteed payments$)$ was $$240,000($ $$20,000$ per month$)$ and $$288,000($ $$24,000$ per month$),$ respectively, for the partnership tax years ending September $30,2021$ and $2022.$ The partnership paid guaranteed payments to $A$ of $$4,000$ per month during the fiscal year ending September $2021$ and $$6,000$ per month during the fiscal years ending September $30,2022.$ How much will A$\text{'}$s adjusted gross income be increased by these partnership items for her tax year ended December $31,2021?$

$$120,000.$

$$144,000.$

$$168,000.$

$$180,000.$