assume that Andy is to receive one third of partnership profits (regardless of character) but not less than $10,000 (this minimum guarantee to be financed from Barney's and Otis' accounts). Determine partnership taxable income and Andys distributable share of the same if partnership income for 2020 consisted of: (a) Ordinary income of $15,000 and long-term capital gains of $15,000, (b) Ordinary income of $15,000, or (c) Ordinary income of $6,000.