Reindeer Partnership has four equal partners: Donner, Blitzen, Dasher and Rudolph. Reindeer's 2019 net business income was $152,000 before guaranteed payments to Rudolph of $4,000 for services rendered to the partnership. During 2019, each of the four partners took a $50,000 distribution. What amount from Reindeer Partnership should be included on Donner's 2019 personal tax return? $152,000 $42,000 $38,000 $37,000