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, 20X5. Prairee’s 20X5 net business income was $152,000. During 20X5, Prairee paid Mack guaranteed payments of $4,000 for deductible services rendered, which were not included in determining Prairee’s net business income. During 20X5, each of the four partners took a distribution of $50,000. What amount from Prairee should be included on Dodd’s 20X5 tax return?

a. $152,000

b. $42,000

c. $38,000

d. $37,000