Brent Is a General Partner in BC Partnership What Is His Self- Employment Income?
A) $36,000
B) $48,000

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

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