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Problem 1: Barry owns a 30% interest in a partnership that earned $300,000 in 2020. He also owns 30% of the stock in a C corporation that earned $300,000 during the year. The partnership did not make any distributions and the corporation did not pay any dividends. How much income must Barry report from these businesses?
A. $0 income from the partnership and $0 income from the corporation.
B. $0 income from the partnership and $90,000 income from the corporation.
C. $90,000 income from the partnership and $0 income from the corporation.
D. $90,000 income from the partnership and $90,000 income from the corporation
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