Jhumpa, Stewart, and Kelly are all one-third partners in the capital and profits of Firewalker General Partnership. In addition to their normal share of the partnership's annual income, Jhumpa and Stewart receive an annual guaranteed payment of $10,000 each to compensate them for additional services they provide. Firewalker's income statement for the current year reflects the following revenues and expenses: Sales revenue $ 340,000 Interest income 3,300 Long-term capital gains 1,200 Cost of goods sold (120,000) Employee wages (75,000) Depreciation expense (28,000) Guaranteed payments (20,000) Miscellaneous expenses (4,500) Overall net income $ 97,000 Note: Leave no answer blank. Enter zero if applicable. Required: a-1. How much ordinary business income (loss) would Firewalker report for the current year? a-2. What separately stated items will it report on its return for the year? b. How will Firewalker allocate ordinary business income and separately stated items to its partners? c) How much self-employment tax will each partner pay assuming none has any other source of income or loss?