Max and Millan were equal partners in the calendar year partnership of M&M. On July 1, 2019 Max died. Max's estate continued to share in the profits of the M&M partnership until Max's entire partnership interest sold by max's estate on April 30, 2020. For federal income tax purposes, the partnership is considered to have terminated on: July 1, 2019 December 31,2019 April 30, 2020 December 31, 2020 Yvette, a calendar year taxpayer, is a thirty percent (30%) General partner in a calendar year sash basis parternship. For the current year, the partnership received $150,000 Gross Revenues from services rendered and paid the following amounts; Rent Expense- $20,000; Salary to Employees- $45,000; Guaranteed payment to Yvette - $21,000; Cash Distributions to partners- $56,000, payment for accounting services -$11,000. Yvette's total taxable income to be reported from partnership operations for the current year is; $26,000 515,900 $36,900 $5,400