Matthew is a 40% general partner in the calendar year, cash basis MKK Partnership (the other two partners are Kristen and Kaitlin). The partnership received $100,000 in revenue from performing services and paid the following amounts: Rent expense $10,000 Salary expense to employees 30,000 Payment to Matt for services rendered, per the partnership agreement 20,000 Payment Kaitlin for services rendered, per the partnership agreement 8,000 Distributions to partners Kristen and Kaitlin (not Matthew), 12,000 each What is Matthew's recognized gross income from the partnership? A $8,000 B $12,800 C) $32,000 D $32,800