Bibi and Kate, equal partners, form the ABC Partnership. During the year, ABD had the following revenue, expenses, gains, losses, and distributions: Sales revenue $200,000 Charitable Contributions $20,000 Cost of goods sold $50,000 Repairs and Maintenance $15,000 Long-Term Capital Gains $15,000 Non-deductible fines and penalties $5,000 $ 25,000 Guaranteed payment to Tony What amount of a guaranteed payment, if any would be reported as a separately stated item on Kate's K-1 from the partnership