QUESTION 35 Kate is a partner in, and manager of KT Partners, a domestic business that is not a specified service trade or business. During the tax year, she receives guaranteed payments of $125,000 from KT Partners for her services to the partnership as its manager. In addition, her distributive share of KT's ordinary income was $225,000, and her distributive share of KT's long-term capital gains was $12,000. What is Kate's qualified business income? a. $225.000 b. $350,000. c. $362.000. O d. $237,000. e. None of the above