$15$ Jim, Ted, Alice and Theresa were given $$50,000$ from their respective spouses. Jim, Ted and Alice set up a partnership where Ted and Alice are general partners and Jim is a limited partner. The business made a net profit of $$60,000$ that was allocated equally between the three partners. Ted and Jim withdrew their profits from the company but Alice left hers in the partnership's bank account. Theresa started up a sole proprietorship that made a net profit of $$20,000.$ Which person$($s$)$ does not have a taxable income of $$20,000?$

Jim and Alice

Jim

Ted and Theresa

Theresa