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Chris, a 25% partner in Vista partnership, received a $20,000 guaranteed payment in 2012 for deductible services rendered to the partnership. Guaranteed payments were not made to any other partner. Vista’s 2012 partnership income consisted of
Net business income before guaranteed payments $80,000
Net long-term capital gains 10,000
What amount of income should Chris report from Vista Partnership on her 2012 tax return?