Leona uses a June 30 fiscal year (July 1 - June 30). She owns a fifty percent (50\%) profit and loss interest in a calendar year (January 1 - December 31 ) Partnership. For the immediately preceding year (January 1, 2023 - December 31, 2023), the Partnership's Taxable Income was $80,000 and for the current year (January 1, 2024 - December 31, 2024) the Partnership's Taxable Income was $90,000. During the immediately preceding year (January 1, 2023 - December 31, 2023), the Partnership paid Leona a Guaranteed Payment of $3,000 per month. During the current year (January 1, 2024 - December 31, 2024), the Partnership paid Leona a Guaranteed Payment of $4,000 per month. The remaining fifty percent (50\%) interest of the Partnership is owned by Fannie, a calendar year taxpayer (January 1 - December 31 ), who does not receive any Guaranteed Payments. The amount of Income from the Partnership that Leona must report on her personal Federal Income Tax Return for her tax year that ends June 30,2024 is: $40,000.$76,000.$45,000.$88,000