Howell Partnership has two partners $($each $50\%$ interest$),$ Al and Cal. Howell generated ordinary income of $$20,000$ this year, but only made a cash distribution of $$10,000$ to Al$.$ Which of the following BEST describes the income that Al and Cal will recognize this year?

Multiple choice question.

$$10,000$ income for Al; $$0$ for Cal

$$10,000$ income for Al; $$10,000$ income for Cal

$$0$ income for Al; $$0$ income for Cal

$$5,000$ income for Al; $$5,000$ income for Cal