O t sinary income before guaranteed payments of $120.000 expense of 140.000, and interest income of 4.000 for the Year in ton, DP pad guaranteed payments of $20,000 to partner Percy. If Percy owns a 40 capital and profits interest, how much income will the report for the year and what is its character 5 ,000 ordinary income, 51.500 interest Income $20,000 guaranteed payment 1. $32,000 ordinary income, 51,600 interest income, 120.000 guaranteed payment c. $32.000 ordinary income, 51,600 interest income d. $24,000 ordinary income e $25,600 ordinary income, $5,000 guaranteed payment