In the current year, Hoffa Partnership allocates ordinary business income of $4,000 to Jimmy, a 40-percent partner. In addition, the partnership makes a cash distribution to Jimmy of $1,000, which is less than his basis in his partnership interest. What is the amount of partnership income Jimmy will need to recognize in the current year?

a. $0

b. $3,000

c. $4,000

d. $5,000