1. The partnership agreement of Nieto, Keller, and Pickert provides for the following income interest on average capital investment, and (c)remaining net ratio: (a) Nieto, the managing partner, receives a salary allowance of $54,000, (b) each partner receives 15% income or loss is divided equally. The average capital investments for Nieto S300 000, Keler $600,00o, and Pickert s900,000 r patnership net income a $360,000, the amount distributed to Keller should be: a. $90,000 b. $93,000. c. $102,000. d. $120,000