7. The DEF partnership reported net income of $130,000 for the year ended December 31, 20X8. According to the partnership agreement, partnership profits and losses are to be distributed as follows:

	D	E	F
Salaries	$25,000	$20,000	$15,000
Bonus On Net Income	10%
Remainder	60%	30%	10%

How should partnership net income for 20X8 be allocated to D, E, and F?

	D	E	F
A)	$78,000	$39,000	$13,000
B)	$72,200	$37,100	$20,700
C)	$52,500	$75,000	$22,500
D)	$42,500	$42,500	$65,000

A. Option A B. Option B C. Option C D. Option D