Which statement regarding promote / carried interest payments paid in a real estate investment partnership is true?

(A) They are similar to a guaranteed payment

(B) Disproportionate share of profits paid to the operating partner

(C) Represents a bonus payment to the limited partner(s) in exchange for contributing a substantial percentage of the required equity

(D) One of the specified fees that may be paid to the operating partner as compensation for day to day work performed

(E) Provides for the distribution of cash flow during the investments ownership period