Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of the partners had a tax basis of $320,000 as of January 1, 20X5.Prairees 20X5 net business income was $152,000.During 20X5, Pairee paid Mack guaranteed payments of $4,000 for deductible services rendered, which were not included in determining Prairees net business income. During 20X5, each of the four partners took a distribution of $50,000. What amount from Prairee should be included on Dodds 20X5 tax return?

A $152,000

B $42,000

C $38,000

D $37,000