On January $2,$ Year $1,$ Arch and Bean contribute cash equally to form the JK Partnership. Arch and

Bean share profits and losses I a ratio of $75\%$ to $25\%,$ respectively. For Year $1,$ the partnership's

ordinary income was $$40,000.$ A distribution of $$5,000$ was made to Arch during Year $1.$ What is

Arch's share of taxable income for Year $1?$

a$.$ $$10,000$

b$.$ $$5,000$

c$.$ $$30,000$

d$.$ $$20,000$