Burns and Allan have formed partnership and invested $40,000 and $60,000, respectively. They have agreed to share profits as follows:

1) An annual allocation to Burns of $20,000 and to Allan of $10,000 based on service.

2) The next $15,000 is to be allocated according to their original capital contributions to the partnership.

3) The remainder is to be allocated 5:4 respectively.

Assuming that the business earns $35,000, allocate the income to Burns and Allan.