On December 31 of last year, John gave his adult child, Huan, a gift of a 50% interest in a partnership in which capital is a material income-producing factor. For the current calendar year, the partnership's ordinary income was $100,000. John and Huan were the only partners, and there were no guaranteed payments. John's services performed for the partnership were worth $40,000, and Huan has never performed any services. What is Huan's distributive share of partnership income for the current year? a. $50,000 b. $30,000 c. $40,000 d. $15,000 e. $20,000