for the tax year, OPQ partnership reported $42, 000 net ordinary income, $5,000 interest, $600 charitable contributions, and $18,000 section 179 deduction.pat is a general partner who owns a 20% interest in OPQ .in addition to her share of ordinary income, she received a $12,000 guaranteed payment and had $0 of distributions during year. what is the amount of pat's self employment income from OPQ?