for the current year, gamma parternship has 60,000 net operationg revenues before consideration of any payment to tis two equal partners, G and H. During the year, Gamma made a $25,000 guaranteed payment to partner G. It also distributed $5,0000 cash to both G and H. GAmma and its partners use the calendar year for tax purposes. Based on these facts, how much partnership income should G and H report for their current year individual returns?

A. G should report 42,500 and H should report 17,500 of partership income

B. both g and h should report 30,000 of paternership income

C. both g and h should report 17,500 of paternership income

D. both g and h should report 12,500 of partnership income

E. g should report 37,500 and H should 12,500 of parternship income