Rachel Uses a June 30 Fiscal Year

Rachel uses a June 30 fiscal year.She owns a 50% profit and loss interest in a calendar year partnership.For the 2008 calendar year,the partnership's taxable income (after guaranteed payments) was $40,000,and for the 2009 calendar year it was $50,000.During the 2008 calendar year,the partnership paid Rachel a guaranteed payment of $100 per month.During the 2009 calendar year,it paid Rachel a guaranteed payment of $200 per month.Rachel must report the following total amount of income from the partnership for her June 30,2009,tax year.

A) $26,800.
B) $26,200.
C) $21,800.
D) $21,200.
E) None of the above.