Katherine, Alliah, and Paulina form a partnership. Katherine contributes \($150,000,\) Alliah contributes \($150,000,\) and Paulina contributes \($100,000.\) Their partnership agreement calls for the income or loss division to be based on the ratio of capital invested. If the partnership reports income of \($90,000\) for its first year of operations, what amount of income is credited to Paulina’s capital account?

a. \($22,500\)

b. \($25,000\)

c. \($45,000\)

d. \($30,000\)

e. \($90,000\)