Bradley has been a partner for the last six years and decided that he would retire and have his total partnership interest liquidated by the end of 2023. In 2022, the partners decided that the partnership would make a cash payment to him of $50,000 for half his interest in certain partnership properties. The $50,000 was not based on partnership income. An additional $25,000 cash was distributed to Bradley that was based on partnership income, along with another $15,000 cash, which was not based on partnership income. His adjusted basis in the partnership is zero. Which of the following correctly reflects the amount that Bradley received in guaranteed payments for 2022?

a) $65,000 b) $15,000 c) $90,000 d)$ 0