Mr. Z sold 25% of his business to his son, S. The resulting partnership had a profit of $60,000. Capital is a material income producing factor. The father performed services worth $30,000, which was reasonable compensation: the son performed no services. What is the maximum amount of income that S can report from the partnership for the year? A. $7500 B. $15,000 C. $22500 or D. $45000