Enerico contributes $100,000 cash in exchange for a 40% interest in the calendar year ABC LLC. This year, ABC generates $80,000 of ordinary taxable income. Enerico withdraws $10,000 cash from the partnership at the end of the tax year. a. Compute Enericos gross income from ABCs ordinary income for the tax year. b. Compute Enericos gross income from the LLCs cash distribution.