Ruben and Albert are both calendar-year taxpayers, and are equal partners in the RA Partnership, which has a fiscal year ending on October 31. During the 2018-2019 fiscal year the partnership earns \(\$ 15,000\) each month, and during the 2019-2020 fiscal year the partnership earns \(\$ 20,000\) each month. The partnership distributes \(\$ 30,000\) cash to Ruben in January 2019 and \$40,000 cash to Albert in December 2019. How much income will each partner have to recognize from the partnership for 2019?