Enercio contributes $$100,000$ in exchange for a $40\%$ interest in the calendar year ABC LLC$,$ which is taxed as a partnership. This year, the LLC generates $$80,000$ of ordinary taxable income and has no separately stated income or expenses. Enercio withdrew $$10,000$ from the partnership during the year.

Enercio is taxed on what amount of ABC$$s income? On how much of the $$10,000$ distribution will Enercio be taxed?