Salix Associates is a partnership with an October 31 year-end. For the fiscal year ended October 31, 2021, Salix Associates reported ordinary income of $100,000, after deducting guaranteed payments. Max, a calendar year taxpayer, is a 30 percent partner in the partnership and received $2,000 monthly as a guaranteed payment for the calendar year 2020, and $2,100 monthly for the calendar year 2021. What is the total income from the partnership that Max should report on his 2021 individual income

a. $55,000

b. $54,200

c. $55,200

d. $30,000

e. None of these choices are correct.