Nash and Ford Are Partners Who Share Profits and Losses $\begin{array}{ll}\text { Nash } & \$ 35,000 \\\text { Ford } & \$ 25,000\\\text { Charitable contributions }&\$5,000\end{array}$

Nash and Ford are partners who share profits and losses equally.For the year ended December 31,2013,the partnership had book income of $80,000 which included the following deductions: Guaranteed payments to partners: $\begin{array}{ll}\text { Nash } & \$ 35,000 \\\text { Ford } & \$ 25,000\\\text { Charitable contributions }&\$5,000\end{array}$ What amount should be reported as ordinary income on the partnership return for 2013?

A) $80,000
B) $85,000
C) $140,000
D) $145,000
E) None of the above