Chris and Trey agree to go into business together to open a sports bar. Chris invests $60,000 cash. Trey invests $75,000 cash. They agree to a $50,000 salary allowance for Trey and a $40,000 salary allowance to Chris. They also agree to an annual interest allowance of 12% on the partners' beginning-year capital balances with the balance divided equally. Under this agreement, what are the amounts each partner will receive if the annual income is $105,000?