Although each partner spends time to manage the business, Robert gave 20% time, Tania managed to spend 30% time, and both Joseph and Brianna spent 25% time each for managing the partnership matters. On December 31,2022, the business had a net income of $180,000. The partners agreed to share the net income as follows: A quarter of the net income will be allocated based on capital investment. Another quarter of the net income will be divided based on time spent. The remaining net income will be divided equally. Required: Show the net income allocation for each partner