On December 31 of last year, Rachel gave her daughter, Courtney, a gift of a 25% interest in a partnership in which capital is a material income-producing factor. For the current calendar year, the partnership's ordinary income was $200,000. Rachel and Courtney were the only partners, and there were no guaranteed payments. Rachel's services performed for the partnership were worth $40,000, and Courtney has never performed any services. What is Courtney's distributive share of partnership income for the current year?

A- $100,000

B- $80,000

C- $50,000

D- $40,000.

E- None of the above.