DEF Partnership pays Partner C a guaranteed payment of $60,000 for capital contributed to the partnership. The partnership's total net income, before considering the guaranteed payment, is $200,000. How does the guaranteed payment affect DEF Partnership's net income for tax purposes? A The partnership's net income is reduced to $140,000. B The guaranteed payment has no impact on the partnership's net income. C The partnership's net income increases to $260,000. D The guaranteed payment is added to the partnership's net income