In 2021, Al and Jackie formed Alliance, LLC, a car dealership in Miami. In 2022, Al and Jackie realized they needed some marketing expertise in their business. The two members offered Carla, a marketing expert, a one-third capital interest in their partnership for contributing her expert services. Carla agreed to this arrangement and received her capital interest in 2022. If the value of the LLC's capital equals $180,000 when Carla receives her one-third capital interest, which of the following tax consequences does not occur in 2022? Al, Jackie, and Carla receive an ordinary deduction of $20,000 in 2022. Al and Jackie receive an ordinary deduction of $30,000 in 2022 . Carla reports $60,000 of ordinary income in 2022, and al and Jackie receive an ordinary deduction of $30,000 in 2022 . Carla reports $60,000 of ordinary income in 2022