Black Cat Company has three partners whose capital balances at the beginning of the year are: Shanika $100,000; Maria $70,000; Trent $30,000. Partners agree to divide income and loss as follows: a. Salary allowance to Shanika of $60,000; Maria of $52,000; and Trent of $38,000:b. Any remaining balance is to be divided equally. Partnership net income is $90,000. The amount of partnership net income to be allocated to Shanika is: Multiple Choice O $45.000 O $40.000 O $20,000 0 520.000 0 500.000