Under a partnership agreement, Didier Foucault is to receive 30%of the partnership's income, but not less than $21,000. The partnership's net income for this year was $52,000. What amount can the partnership deduct as a guaranteed payment and what amount of income is Didier required to report on his individual tax return?

A) Partnership deduction: $21,000. Didier's income: $36,600.

B) Partnership deduction: $21,000. Didier's income: $15,600.

C) Partnership deduction: $5,400. Didier's income: $36,600.

D) Partnership deduction: $5,400. Didier's income: $21,000.