Salix Associates Is a Partnership with an October 31 Year-End

Salix Associates is a partnership with an October 31 year-end.For the fiscal year ended October 31,2013,Salix Associates reported ordinary income of $100,000,after deducting guaranteed payments.Max,a calendar year taxpayer,is a 30 percent partner in the partnership and received $2,000 monthly as a guaranteed payment for the calendar year 2012,and $2,100 monthly for the calendar year 2013.What is the total income from the partnership that Max should report on his 2013 individual income tax return?

A) $30,000
B) $54,200
C) $55,000
D) $55,200
E) None of the above