(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. In the alternative, assume that A is to receive one third of partnership profits (regardless of character) but no less than $10,000 (this minimum guarantee to be financed from Bs and Cs accounts). Determine partnership taxable income and As distributable share of the same if partnership income for 2020 consisted of:

1. Ordinary income of $15,000 and long-term capital gains of $15,000,

2. Ordinary income of $15,000, or

3. Ordinary income of $6,000.