Alan is a general partner in ADK Partnership. His partnership Schedule K-1 reports $50,000 ordinary business income, $22,000 guaranteed payment, $5,000 long-term capital gain, and $400 dividend income. Which of there items are subject to self-employment tax?a. ordinary incomeb. ordinary income and guaranteed paymentc. ordinary income, guaranteed payment, long term capital gaind. all income reported on schedule k-1