Brent Is a General Partner in BC Partnership What Is His Self-Employment Income?
A) $84,000
B) $66,000
C)

Brent is a general partner in BC Partnership. His distributive share of partnership income and his guaranteed payment for the year are as follows: $\begin{array}{|l|l|}\hline\text { Ordinary income } & \$ 30,000 \\\hline \text { Short-term capital gain } & \$ 18,000 \\\hline \text { Guaranteed payment } & \$ 36,000\\\hline\end{array}$ What is his self-employment income?

A) $84,000
B) $66,000
C) $48,000
D) $36,000