Carlos is a $50$ percent partner in Ball Partnership. Carlos' tax basis in Ball on January $2,$ Year $1,$ was

$$60,000.$ Ball did not have unrealized receivables, appreciated inventory, or properties that had

been contributed by its partners. On December $31,$ year $1,$ Ball made a $$10,000$ non$-$liquidating

cash distribution to each partner. The Ball Partnership income tax return reported the following

items for Year $1$:

Tax$-$exempt interest income $$80,000$

Dividend income $$12,000$

What total amount of gross income from Ball should be included in Carlos' year $1$ adjusted gross income?

a$.$ $$16,000$

b$.$ $$6,000$

c$.$ $$46,000$

d$.$ $$36,000$