Kim received a 1/3 profits and capital interest in Bright Line, LLC in exchange for legal services she provided. In addition to her share of partnership profits or losses, she receives a $29,000 guaranteed payment each year for ongoing services she provides to the LLC. For X4, Bright Line reported the following revenues and expenses: Sales - $149,000, Cost of Goods Sold - $89,000, Depreciation Expense - $43,000, Long-Term Capital Gains - $14,000, Qualified Dividends - $5,900, and Municipal Bond Interest - $3,900.

How much ordinary business income (loss) will Bright Line allocate to Kim on her Schedule K-1 for X4?

A. ($12,000).

B. $7,200.

C. $11,100.

D. $17,000.

E. None of the choices will be reported as ordinary business income (loss) on Schedule K-1.