Rocky and Charlie form RC Partnership as equal partners. Rocky contribute $100,000 into RC and Charlie contributes Real Estate with a cost and fair market value of $100,000. During the current year RC earned net income of $600,000. The partnership distributes $200,000 to each partner. The amount Rocky should report on his individual tax return is O A) $) OB) $100,000 C) $200,000 OD) $300,000