Susan is a $50\%$ general partner in a coffee kiosk. Per the partnership agreement, Susan received a guaranteed payment for this year of $$20,000$ for the work that she did running the coffee shop. She also took a cash distribution of $$5,000.$ The ordinary income for the partnership on Schedule K$,$ line $1$ is $$86,400.$ On Susan's partnership Schedule K$-1,$ what amount should be included in box $14?$

$$25,000$

$$38,200$

$$63,200$

$$68,200$