Partner D was given (by his mother) his 20% interest in a business in which capital isnota material income-producing factor, resulting in a partnership in which D and his mother are the only partners.The partnership agreement states that D will get a distributive share of 20% of the partnership income, but his mother has capital of $360,000 in the partnership, and D's capital (given to him by his mother) was $40,000.The income of the partnership before consideration of any guaranteed payment is $300,000.His mother performs services for the partnership worth $100,000, but only takes a guaranteed payment of $40,000 in return.D performs no services for the partnership, and any distribution in liquidation or withdrawal is based on capital account balances.How much should D's distributive share of partnership income be?

A. $8,000

B.$22,0000

C.$30,000

D.$0