The Boulder Z Ltd. partnership uses a fiscal year ending September 30th. Marcus, a calendar-year end partner, received a guaranteed payment of $12,000 on November 18, 2021 and a guaranteed payment of $9,000 on December 1, 2022. Marcus' share of Boulder Z Ltd.'s income for the year ended September 30, 2021 is $25,000 and for the year ended September 30, 2022 is $35,000. 

How much income should Marcus report on his 2022 income tax return?