How is a Sec. 707 (a) payment to a partner for services treated by the partner and the partnership? When will it be recognized by a cash basis partner? When will it be deducted by a partnership?10) Partner D (a calendar-year, cash-basis taxpayer) performs services for the DEF partnership (a FYE 10/31, accrual basis taxpayer) in October, 2021. In return, D is to get a guaranteed payment of $10, 000. DEF pays D the guaranteed payment in January, 2022. When is it deducted by DEF? When is it included in D' s income