Angela is entitled to a fixed annual payment of $15,000 from ABC Partnership without regard to the income of the partnership. Her share of the partnership income is 10%. After deducting the guaranteed payment, the partnership income for the current year was $40,000. What is the amount of ordinary income Angela should report for this year?

a) $ 5,500 b) $19,000 c) $15,000 d) $20,500