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 paid partner Kaylyn $20,000 for administrative services. Kristie reports the following income from KKM during the current tax year. Oa. $60,000 ordinary income; $9,000 charitable contribution. Ob. $33,000 ordinary income. Oc. $54,000 ordinary income; $9,000 charitable contribution. Od. $54,000 ordinary income.