4. Net income for the year was $46,000. The partnership agreement provides for a $10,000 salary for B and 10% interest on January 1 capital balances. These balances were $20,000 for each partner on January 1. Partner A's share of net income is $ 5. Net income for the year was $1,800. The partnership agreement makes no provision for salaries but provides for 12% interest on January 1 capital balances. These balances were $10,000 for A and $20,000 for B and C. Partner A's share of net income is $.