I'm getting conflicting information regarding partnership 401K contributions and guaranteed payments. Should both the deferral and match be shown as a guaranteed payment?

One of the partners made a $23,000 deferral contribution and plans to have the partnership match $16000 based on his taxable portion of income in box 1 from the K1.

Should we show $39000.00 as a guaranteed payment to him and report in box 13?

Thanks