Christie and Jergens formed a partnership with capital contributions of $$230,000$ and $$330,000,$ respectively. Their partnership agreement calls for Christie to receive a $$53,000$ per year salary allowance. Also, each partner is to receive an interest allowance equal to $8\%$ of the partner's beginning capital investments. The remaining income or loss is to be divided equally. If the net income for the current year is $$115,000,$ then Christie and Jergens's respective shares of income are: a$$71,400$; $$26,400.$ b$$57,500$; $$57,500.$ c$$35,600$; $$79,400.$ d$$47,232$; $$67,768.$ e$$80,000$; $$35,000.$