Jill is a general partner in Partnership JK. She has a 10% capital and profits interest in the partnership. Her basis in her partnership interest at the beginning of the year was $100,000. For te current year. Partnership JK reported the following items: Nonseperately states ordinary income $900,000 Distribution (cash) made to all partners 300,000(total) Short-term capital gain 20,000 Guaranteed payment to Jill for financial services 80,000 Jills adjusted gross income on her individual tax return for the current year is:

a) 202,000

b) 172,000

c) 170,000

d) 90,000

e) None of the above