Dwight has a 30% interest in the Woakam Partnership's capital, profits, and losses computed after taking into account his guaranteed payment of $65,000. In the current year, Woakam reports ordinary income of $35,000 and capital gains of $30,000 before taking into account Dwight's guaranteed payment. What is the amount and character of all income or loss that Dwight must report as a result of partnership activities?

$65,000 guaranteed payment (ordinary income), $0 capital gain

B)	$65,000 guaranteed payment (ordinary income), $9,000 ordinary loss, $9,000 capital gain

C)	$65,000 guaranteed payment (ordinary income), $9,000 ordinary income, $9,000 capital gain

D)	$19,500 guaranteed payment (ordinary income), $10,500 ordinary income, $9,000 capital gain