G, a cash method taxpayer, is a one-third partner in the FGH accrual method partnership. G is employed by the partnership and is entitled to a guaranteed payment of $10,000 for Year One. Gs outside basis during Year One is zero. Gs agreement with the partnership specifies that he will receive the $10,000 guaranteed payment on June 1 of Year Three. On January 1 of Year Two, the partnership sells an asset (basis $15,000, fair market value $15,000) and distributes $5,000 cash to each partner. What results to G?