Mark each statement below as either "True" or "False" regarding how the allocation of a partner$$s share of income and the distribution of cash to partners differ in triggering the recognition of income by the partner.$\%0$D$\%0$A$\%0$D$\%0$AItem$\%09$Description$\%09$Answer$\%0$D$\%0$Aa$.\%09$As a flow$-$through entity, partnerships allocate income to partners as the income is earned by the partnership.$\%09\%0$D$\%0$Ab$.\%09$A partner reports their distributive share of income for the tax year whether or not any cash is distributed to that partner.$\%09\%0$D$\%0$Ac$.\%09$Generally, distributions are not treated as income