Tony is a 25% partner in Hanson Partnership, which operates on a calendar year basis. He received a $60,000 guaranteed payment in the current year for services rendered to the partnership. Guaranteed payments were not made to any other partner. Hanson Partnership income for the year consisted of:

Ordinary Business Income (before guaranteed payments)	$240,000
Interest income	30,000

What amount of income should Tony report from Hanson Partnership on his current year tax return?

a. $112,500

b. $82,500

c. $67,500

d.$60,000

e. None of the above