The AB general partnership agreement provides for guaranteed payments for services rendered of $50,000 and $80,000 for Andrew and Brenda, respectively. The services rendered are of a nature that the amount is deductible by AB in computing its ordinary income. After the guaranteed payments are deducted, the partnership agreement calls for sharing of profits and losses as follows: Andrew 45 percent; Brenda 55 percent. If ABs ordinary income before taking the guaranteed payments into consideration is $200,000, what amount of total ordinary income from the partnership should each partner report on his or her individual income tax return?

a. Andrew $81,500; Brenda $118,500.

b. Andrew $69,500; Brenda $130,500.

c. Andrew $50,000; Brenda $80,000.

d. Andrew $140,000; Brenda $190,000.

e. Andrew $119,500; Brenda $210,500.