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Rick, a 15% partner in Vista Partnership, received a $30,000 guaranteed payment in 2018 for deductible services rendered to the partnership. Guaranteed payments were not

Rick, a 15% partner in Vista Partnership, received a $30,000 guaranteed payment in 2018 for deductible services rendered to the partnership. Guaranteed payments were not made to any other partner. Vistas 2018 partnership income consisted of (1) net business income before guaranteed payments of $80,000, and (2) net long-term capital gains of $12,000. Determine the amount of ordinary business income and separately stated items (if any) Rick must report from Vista Partnership on his 2018 tax return.

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