Dunn and Shaw are partners who share profits and losses equally. In the computation of the partnership's current-year book income of $100,000, guaranteed payments to partners totaling $60,000 and charitable contributions totaling $1,000 were treated as expenses. What amount should be reported as ordinary income on the partnership's current-year tax return? A. $160,000 B. $100,000 C. $101,000 D. $161,000