Ben Conway, Ida Chan, and Clair Scott formed CCS Consulting this year by making capital contributions of $\backslash (\backslash$$ $274,000\mathrm{.}5340,500\backslash ),$ a a $\backslash (\backslash$$ $204,000\backslash ),$ respectively. They anticipate annual profit of $\backslash (\backslash$$ $472,800\backslash )$ and are considering the following alternative plans of shariag s$?$o$?$ and losses: a$.$ Equally: b$.$ In the ratio of their initial investments; or c$.$ Salary allowances of $\backslash (\backslash$$ $125,000\backslash )$ to Conway, $\backslash (\backslash$$ $100,000\backslash )$ to Chan, and $\backslash (\backslash$$ $75,000\backslash )$ to Scott and interest allowances of $15$ : on investments, with any remaining balance shared equally,