(Please explain in detail. Thank you!)

A is a partner in the ABC partnership. Under the partnership agreement, A is entitled to $10,000 each year for her services, which are ordinary in nature and performed in her capacity as a partner. As share of the partnerships profits and losses, after deduction of the services payment, is one third. For 2020, the partnerships income, before deduction of the $10,000 payment to A, consisted of $4,000 of ordinary income and $15,000 of long-term capital gain. A and the partnership use the calendar year as their taxable years. A is a cash method taxpayer, and the partnership uses the accrual method.

a. Determine partnership taxable income for 2020 and As distributive share.

b. When is the $10,000 included in As gross income if it is paid to her on January 3, 2021?

c. How does As entitlement to the $10,000 and the payment of this sum affect the basis of her interest?