according to Ian redpath and Greg Urban which of the following is not correct regarding payments made to partner after retiring from a service-based partnership? 1. A payment to the partner for a receivable is ordinary income to the partner. 2. A payment to the partner for property is ordinary income to the partner. 3. A guaranteed payment is ordinary income to the partner. 4. A goodwill payment as specified in the partnership agreement is ordinary income to the partner,