Alban and Thompson formed a partnership with capital contributions with a fair value of $45,000 and $55,000, respectively. Their partnership agreement calls for Alban to receive a $12,000 annual salary allowance. Also, each partner should receive a share of earnings equal to a 10% return on capital investments. The remaining income or loss is to be divided equally. If the net income for the year is $28,000, then Alban and Thompson's respective shares are:

a	$16,500; $11,500.
b	$19,500; $8,500.
c	$20,000; $8,000.
d	$12,000; $16,000.