Under a partnership agreement, Vivian Burnette is to receive 25% of the partnership's income, but not less than 12,000. The partnerships net income for this year was 36000. What amount can the partnership deduct as a guaranteed payment and what amount of income is Vivian required to report on her individual tax return? A. partnership deduction $3000. Vivian's income $12000.

B. partnership deduction $3000. Vivian's income $21000.

C. partnership deduction $12000. Vivian's income $9000.

D. partnership deduction $12000. Vivian's income $21000.