Jamison and Blue form a partnership with capital contributions of \($600,000\) and \($800,000,\) respectively. Their partnership agreement calls for Jamison to receive \($120,000\) per year in salary. Also, each partner is to receive an interest allowance equal to 10% of the partner’s beginning capital contributions, with any remaining income or loss divided equally. If net income for its initial year is \($270,000,\) then Jamison’s and Blue’s respective shares are

a. \($135,000;\) \($135,000\) .

b. \($154,286;\) \($115,714\) .

c.  \($120,000;\) \($150,000\) .

d. \($185,000;\) \($85,000\) .

e. \($85,000;\) \($185,000\) .