Jerry and Jean are equal partners in Band Aid Company, a business that helps supply instruments to high school bands. They have a June $30$ year$-$end because high schools are

generally closed by June $30.$ From July $1,2021,$ to December $31,2021,$ Jerry received a guaranteed payment of $$1,000$ a month. From January $1,2022,$ to June $30,2022,$ he

received a guaranteed payment of $$2,000$ a month. The partnership had ordinary income of $$50,000$ for the fiscal year ending June $30,2022,$ before deducting guaranteed

payments. What does Jerry report in his $2022$ personal return as self$-$employment income?

a$.$ $$18,000$

b$.$ $$16,000$

C$.$ $$25,000$

d$.$ $$34,000$