Christie and Jergens formed a partnership with capital contributions of $$300,000$ and $$400,000,$ respectively. Their partn Christie to receive a $$60,000$ per year salary allowance. Also, each partner is to receive an interest allowance equal to $10$ capital investments. The remaining income or loss is to be divided equally. If the net income for the current year is $$135,00$ respective shares of income are:

Multiple Cholce

$$67,500$;$$67,500.$

$$92,500$;$$42,500.$

$$57,857$; $ $77,143.$

$$90,000$;$$40,000.$