For the current year, Partnership AB reported the following items:

Income from sales $ 300,000

Long-term capital gain 10,000

Guaranteed payment to partner for services 60,000

Interest income 3,000

Business operating expenses 200,000

Partnership ABs nonseparately stated ordinary income (loss) for the current year is:

a. $103,000.

b. $100,000.

c. $43,000.

d. $40,000.

e. none of the above.