Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of the partners had a tax basis of $320,000 as of January 1, 2016. Prairee’s 2016 net business income was $152,000. During 2016, Prairee paid Mack guaranteed payments of $4,000 for deductible services rendered, which were not included in determining Prairee’s net business income. During 2016, each of the four partners took a distribution of $50,000. What amount from Prairee should be included as income on Dodd’s 2016 tax return?

a. $152,000
b. $42,000
c. $38,000
d. $37,000