When a partner performs services to a partnership in return for an immediate receipt of a capital interest where the capital interest is not immediately vested but is contingent until three years of services are performed: a- The partner must include the fair market value of the capital interest as income in the year the capital interest is received b- The partner can elect pursuant to IRC section 83(b) to report the future value of the capital interest as ordinary income in the year the interest is received. c- The partner can elect pursuant to IRC section 83(b) to report the current value of the capital interest as capital gain in the year the interest is received. d- The partner can elect pursuant to IRC section 83(b) to report the current value of the capital interest as ordinary income in the year the interest is received. e- None of the above