A partnership made payments during tax year 2022 for medical insurance for each partner. This included payments for the partners' spouses, dependents, and any children under age 27. Which of the following correctly describes the treatment of payments made for insurance that constitutes medical care for the partners, their spouses, dependents, and children under the age of 27?

a) These will be treated as nontaxable distributions to each partner.

b) These will be treated as distributions of partnership income to each partner.

c) The part of the payment for each partner would be a distribution of partnership income.

Any payment for spouses, dependents, or children under age 27 would be a guaranteed

payment.

d) Since these payments are made without consideration of partnership income, they are

guaranteed payments. They are ordinary income to each partner.