Burgundy, Inc., and Violet are equal partners in the calendar year BV, LLC. Burgundy uses a fiscal year ending April 30, and Violet uses a calendar year. Burgundy receives an annual guaranteed payment of $100,000 for use of capital contributed by Burgundy. BV's taxable income (after deducting Burgundy's guaranteed payment) is $80,000 for 2014 and $90,000 for 2015. a. The amount of income from the LLC that Burgundy must report for its tax year ending April 30, 2015 is $ .
b. The amount of income from the LLC that Violet must report for her tax year ending December 31, 2015, is $