ABC LLC is a Pass-Through Entity for tax purposes. Your taxable year is a calendar year. For the taxable year ended December 31,201, the entity generated gross income of $500,000 and ordinary and necessary expenses of $200,000. In addition, the entity incurred the following activities, not included in gross income or ordinary and necessary expenses: gifts $25,000, long-term capital loss $18,000, exempt income $10,000, and guaranteed payment of $30,000 to Member A, who has a 75% participation. What is the total amount of income that Member A will report on his income tax return for 201 ? Select one: to $183,750 b. $213,500 c. $202,500 d. $232,500