Brian owns a $25\%$ interest in PCS LP $($a US Partnership$).$ Entering $2023,$ Brian had an outside basis of $$100,000$ in his partnership interest. During $2023,$ PCS LP reported taxable income of $$50,000.$ Brian received a distribution of cash of $$10,000$ during $2023.$ How much income must Brian report from the partnership in $2023?$$$12,500$$$10,000$$$25,000$$$22,500$