13. Thomas Jefferson and Aaron Burr are equal partners in a partnership which received the following income in Year 1: business income of $150,000, non-eligible dividends of $4,000, and a capital gain of $10,000. Thomas withdrew $20,000 from the partnership during Year 1 and Aaron withdrew $25,000. Neither partner has income from any other sources. Which of the following is correct for the Year 1 taxation year?

a. Thomas' net income for tax purposes is $59,800 and Aaron's is $54,800.

b. Both partners have a net income for tax purposes of $79,500.

c. Both partners have a net income for tax purposes of $79,800.

d. Both partners have a net income for tax purposes of $82,000.