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D is corrent. A partnership is a pass-through entity and income and deduction items pass through to be reported on partners’ returns even though not distributed. Here, White must include his one-third distributive share of the partnership’s income on his return, $30,000 x 1/3 = $10,000. Additionally, White must report the $3,000 guaranteed payment that was deducted in arriving at partnership ordinary income.
A is incorrect. White also must include the guaranteed payment in gross income. 
B is incorrect. White also must include his distributive share of partnership ordinary income in his gross income. 
C is incorrect. White must include the entire guaranteed payment received in gross income.