14. In the rm of Cole and Hare, the partners share income and losses on the basis of their capital balances at the beginning of each period. Assume beginning capital bal- anoes of $130,000 and $150,000, respectively, and a net income of $165,000 for the period. What will the income distribution be? A. Cole $5,000 and Hare $90,000 5. Cole $18,000 and Hare $15,000 C. Cole $32,500 and Hare $32,500 D. Cole $50,000 and Hare $?5,000