Larry, Moe, and Curly are equal partners in Tres Stooges. During the current year, the partnership reported gross receipts of $290,000 and a charitable contribution of $30,000. The partnership paid office expenses of $80,000. In addition, it made guaranteed payments of $15,000 to Moe and Larry. It also distributed $20,000 to each partner. Moe reports the following items from Tres Stooges for the current tax year: