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Kiwi Interests is a partnership with a tax year that ends on September 30, 2022. During that year, Kereru, a partner, received $2,000 per month

Kiwi Interests is a partnership with a tax year that ends on September 30, 2022. During that year, Kereru, a partner, received $2,000 per month as a guaranteed payment, and his share of partnership income after guaranteed payments was $14,000. For October through December of 2022, Kereru received guaranteed payments of $3,000 per month.

Calculate the amount of income from the partnership that Kereru should report for the tax year ending December 31, 2022.

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