Julia and Hannah are $50\%$ partners in NorthStar general partnership. Each has a $$100,000$ basis in her partnership interest. During the current year, Julia receives $$20,000$ of cash distributions and Hannah receives $$20,000$ worth of cash basis accounts receivable $($$$0$ basis$).$ Which partner$($s$)$ will have to recognize income on these distributions $($ignore any income Hannah will have to recognize when she collects the accounts receivable, this question is about the income recognized on the distributions themselves$)?$

Group of answer choices

Only Hannah has to recognize income on these distributions

Both partners have to recognize income on these distributions

Only Julia has to recognize income on these distributions