Abdullah and Abdurehman formed the Fatima Company by making capital contributions of $230,000 and $295,000 respectively. They predict annual partnership income of $330,000 and are considering the following alternative plans of sharing income and loss: (a) in the ratio of their initial capital investments; or (b) salary allowances of $50,000 to Abdullah and $45,000 to Abdurehman, interest allowances of 12% on their initial capital investments; and the balance shared equally. If both partners put about the same amount of time into the business, which method of allocating income would be best?