Julio and Milania are owners of Falcons Corporation, an $S$ corporation. Each owns $50$ percent of Falcons Corporation. In year $2,$ Julio and Milania each received distributions of $$25,000$ from Falcons Corporation.

Problem $22-53$ Part a $($Static$)$

$0.$ What amount of ordinary income and separately stated items are allocated to them for year $2$ based on the information above? Assume that Falcons Corporation has $$200,000$ of qualified property $($unadjusted basis$).$