Samuel is the managing general partner of STU in which he owns a 25% interest. For the year STU reported ordinary income of $400,000 (after deducting all guaranteed payments). In addition, the LLC reported interest income of $12.000. Samuel received a guaranteed payment of $120,000 for services he performed for STUE How much income from selfemployment did Samuel earn from STUP $223.000 b. $220,000 C. $100,000 d. $120,000