Stephanie is a calendar year cash basis taxpayer. She owns a $50\%$ profit and loss interest in a cash basis partnership with a September $30$ year$-$end. The partnership's operating income $($after deducting guaranteed payments$)$ was $$120,000($ $$10,000$ per month$)$ and $$144,000($ $$12,000$ per month$),$ respectively, for the partnership tax years ended September $30,2016$ and $2017.$ The partnership paid guaranteed payments to Stephanie of $$2,000$ and $$3,000$ per month during the fiscal years ended September $30,2016$ and $2017.$ How much will Stephanie's adjusted gross income be increased by these partnership items for her tax year ended December $31,2016?$

a$)$ $$72,000$

b$)$ $$84,000$

c$)$ $$90,000$

d$)$ $$108,000$

e$)$ $$60,000$