Molly is a 30% partner in the MAP Partnership. During

the current tax year, the partnership reported ordinary

income of $200,000

before

payment of guaranteed

payments and distributions to partners. The partnership

made an ordinary cash distribution of $20,000 to Molly,

and paid guaranteed payments to partners Molly,

Amber, and Pat of $20,000 each ($60,000 total). How

much will Mollys adjusted gross income increase as a

result of the above items?

I know the answer. But can you provide an explanation of the how they got the answer?