Dee$$s distributive share of income from the calendar year partnership of Dee & Eck was $$50,000$ in year $1.$ On December $15,$ Year $1,$ Dee, who is a cash$-$basis taxpayer, received a $$27,000$ distribution of the partnership$$s Year $1$ income, with the $$23,000$ balance paid to Dee in May, Year $2.$ In addition, Dee received a $$10,000$ interest$-$free loan from the partnership in Year $1.$ This $$10,000$ is to be offset against Dee$$s share of Year $2$ partnership income. What total amount of partnership income is taxable to Dee in Year $1?$

a$.$ $$37,000$

b$.$ $$27,000$

c$.$ $$60,000$

d$.$ $$50,000$