Daisy is a calendar year cash basis taxpayer. She owns a 50% profit and loss interest in a cash basis partnership with a September 30 yearend. The partnerships operating income (after deducting guaranteed payments) was $120,000 ($10,000 per month) for the fiscal year ended September 30, 2013 and $144,000 ($12,000 per month) for the fiscal year ended September 30, 2014. The partnership paid guaranteed payments to Daisy of $2,000 per month during the fiscal year ended September 30, 2013 and $3,000 per month during the fiscal year ended September 30, 2014. How will these partnership items affect Daisys taxable income for her year ended December 31, 2013?