Matt and joel are equal partners in the mj partnership. for the current year ended december 31, the partnership has book income of $80,000, which includes the following deductions: (1) guaranteed payments (salaries) to partners: matt, $35,000; and joel, $25,000; and (2) charitable contributions, $6,000. the book income amount does not include any sales of capital assets or sec. 1231 assets or any taxminus−exempt income. based on the above information, what amount should be reported as ordinary income on the partnership return?