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Julio and Milania are owners of Falcons Corporation, an S corporation. Each owns $50$ percent of Falcons Corporation. In

year $1,$ Julio and Milania each received distributions of $$15,000$ from Falcons Corporation.

a$.$ What amount of ordinary income and separately stated items are allocated to them for year $1$ based on the information above?

Assume that Falcons Corporation has $$240,000$ of qualified property $($unadjusted basis$).$