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D is corrent. Guaranteed payments are payments made to a partner for services or for the use of capital if the payments are determined without regard to the amount of partnership income.  Guaranteed payments are deductible by a partnership in computing its ordinary income or loss from trade or business activities, and must be reported as self-employment income by the partner receiving payment.  A payment that represents a 30% interest in partnership profits could not be classified as a guaranteed payment because the payment is conditioned on the partnership having profits.

A is incorrect. Guaranteed payments are payments made to a partner for services or for the use of capital if the payments are determined without regard to the amount of partnership income.  Guaranteed payments are deductible by a partnership in computing its ordinary income or loss from trade or business activities, and must be reported as self-employment income by the partner receiving payment.  A payment that represents a 30% interest in partnership profits could not be classified as a guaranteed payment because the payment is conditioned on the partnership having profits.

A is incorrect. Guaranteed payments are payments made to a partner for services or for the use of capital if the payments are determined without regard to the amount of partnership income.  Guaranteed payments are deductible by a partnership in computing its ordinary income or loss from trade or business activities, and must be reported as self-employment income by the partner receiving payment.  A payment that represents a 30% interest in partnership profits could not be classified as a guaranteed payment because the payment is conditioned on the partnership having profits.

A is incorrect. Guaranteed payments are payments made to a partner for services or for the use of capital if the payments are determined without regard to the amount of partnership income.  Guaranteed payments are deductible by a partnership in computing its ordinary income or loss from trade or business activities, and must be reported as self-employment income by the partner receiving payment.  A payment that represents a 30% interest in partnership profits could not be classified as a guaranteed payment because the payment is conditioned on the partnership having profits.