Question 4 (1 point) Listen Mary was allocated income from her investment in Art Collections Group, a general partnership and Dynamo Sounds LLC, a limited liability company. Assume that Mary did not receive any cash distributions from these entities in 2021. What best describes the tax treatment of the allocated income? Do not include the allocated income in gross income because she did not receive any cash distributions Include the allocated income in gross income only if she withdrew an equal amount during the 2021 tax year Include the allocated income in gross income, regardless of whether she received any cash distributions Mary can elect to include the amounts in her gross income but is not required to do so