In 2018, T receives a 10 percent profits interest in a private equity partnership for services to be rendered to the partnership. Two and one-half years after receipt of the partnership interest, T sells the profits interest to a colleague for $20,000. What result to T? a. T will be required to amend his 2018 tax return to include $20,000 of ordinary income. b. T will be required to amend his 2018 tax return to include $20,000 of capital gain income. c. T will recognize $20,000 of short term capital gain in the year he sells the interest. d. T will recognize $20,000 of ordinary income in the year he sells the interest