A is a partner in the ABC partnership. Under the partnership agreement A is entitled to guaranteed payments$10,000 each year for her services, which are ordinary in nature. A's share of the partnership's profits and losses, after deduction of the services payment, is one third. For 2020 the partnership's income, before deduction of the $10,000 payment to A, consisted of $4,000 of ordinary income and $15,000 of long-term capital gain. A is a cash method taxpayer, and the partnership uses the accrual method.

Determine partnership taxable income for 2020 and A's distributive share.