Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of the partners had a tax basis of $320,000 as of January 1, 2017. Prairee’s 2017 net business income was $152,000. During 2017, Prairee paid Mack guaranteed payments of $4,000 for deductible services rendered, which were not considered in determining Prairee’s net business income. During 2017, each of the four partners took a distribution of $50,000. What amount from Prairee should be included as income on Dodd’s 2017 tax return?

a. $152,000

b. $42,000

c. $38,000

d. $37,000