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Partner A was given ( by her mother ) her 1 0 % interest in a partnership in which capital is a material income -

Partner A was given (by her mother) her 10% interest in a partnership in which capital is a material income-producing factor. The income of the partnership is $200,000 before consideration of any guaranteed payment to her mother. Her mother performs services for the partnership worth $80,000, but only takes a guaranteed payment of $30,000 in return. How much income will A be allocated from the partnership?
$12,000
$20,000
$8,000
$3,000
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