ABC Partnerships fiscal year ends on June 30. Its partners are on a calendar year tax basis.During the fiscal year ended June 30, 2013.A was paid a guaranteed payment of $1000 per month.During the fiscal year ended June 30, 2014.As guaranteed payment was $1500 per month.In accordance with partnership agreement, the net income after deducting As guaranteed payment is to be divided equally among the three partners.

The net income for As guaranteed payment for fiscal 2013 was $27,000, for fiscal 2014 it was $36,000. For the calendar year 2013. A should have reported ordinary income from the partnership of?