eric is a partner in an engineering firm. he is active in the business and serves as the partnership chief technology officer. he receives a guaranteed payment of $135,00$ each year without regard to the firms profit and losses. assuming the payment is reported correctly on his Schedule K$-1(1065)$ how should eric report this income on his tax return self employment income schedule C profit or loss from business $($sole proprietorship$)$ passive income reported on schedule E supplemental income, loss nonpassive income reported on schedule E $($from rental real estate, royalties, partnership, S corporation estates, trust, REMICs. etc wages salary, tips, etc. reported directly on form $1040$