Barry owns a 30% interest in a partnership that earned $300,000 in 2017. He also owns 30% of the stock in a C corporation that earned $300,000 during the year. The partnership did not make any distributions and the corporation did not pay any dividends. How much income must Barry report from these businesses?

a. $0 income from the partnership and $0 income from the corporation.

b. $0 income from the partnership and $90,000 income from the corporation.

c. $90,000 income from the partnership and $0 income from the corporation.

d. $90,000 income from the partnership and $90,000 income from the corporation.