The Boulder Z Ltd$.$ partnership uses a fiscal year ending September $30$th$.$ Marcus, a calendar$-$

year end partner, received a guaranteed payment of $$12,000$ on November $18,2021$ and a

guaranteed payment of $$9,000$ on December $1,2022.$ Marcus' share of Boulder Z Ltd$.\text{'}$s income for

the year ended September $30,2021$ is $$25,000$ and for the year ended September $30,2022$ is

$$35,000.$ How much income should Marcus report on his $"2022$ income tax return"?

a$.$ $$9,000$

b$.$ $$35,000$

c$.$ $$44,000$

d$.$ $$47,000$