Crane is a partner in the Cardinal Partnership. A dispute arose with the partnership regarding his share of current earnings. The partnership contends that the amount is $75,000, while Crane believes his share is $100,000. Crane ceased being a partner on November 1, 2014. As a result of the dispute, the partnership distributed only $75,000 and placed the disputed $25,000 in escrow. However, Crane’s Schedule K–1 from the partnership included the full $100,000. Crane believes that the K–1 should include only the $75,000 that is not in dispute. Is Crane correct? Explain.