Kristie is a 30% partner in the KKM Partnership. During the current year, KKM reported gross receipts of $280,000 and a charitable contribution of $30,000. The partnership paid office expenses of $80,000. In addition, KKM distributed $20,000 each to partners Kaylyn and Megan, and the partnership paid partner Kaylyn $20,000 (guaranteed payments) for administrative services. Kristie reports the following items from KKM during the current tax year:

1. $54,000 ordinary income; $9,000 charitable contribution.
2. $60,000 ordinary income; $9,000 charitable contribution.
3. $36,000 ordinary income.
4. $54,000 ordinary income.