Ben Conway, Ida Chan, and Clair Scott formed CCS Consulting this year by making capital contributions of $$260,000,$$$296,000,$ and $$190,000,$ respectively. They anticipate annual profit of $$447,600$ and are considering the following alternative plans of sharing profits and losses:

a$.$ Equally;

b$.$ In the ratio of their initial investments; or

c$.$ Salary allowances of $$116,000$ to Conway, $$93,000$ to Chan, and $$68,000$ to Scott and interest allowances of $10\%$ on initial investments, with any remaining balance shared equally.