Manny (15-percent partner), Moe (30-percent partner), Jack (50-percent partner), and Henry (5-percent partner) own a welding shop together. During 2022, Manny and Moe work in the shop and receive guaranteed payments of $40,000 and $20,000, respectively. Before the guaranteed payment, the auto shop's 2022 net income was $160,000. Which of the following statements is true?

a.Moe should report total income from the partnership of $30,000 for 2022.

b.Henry should report total income from the partnership of $5,000 for 2022.

c.Jack should report total income from the partnership of $80,000 for 2022.

d.Manny should report total income from the partnership of $40,000 for 2022.