Crowther and Wilson are in partnership as makers of hand-crafted violins. The profits for the year ended 30 June 205 were 290,000. The partnership agreement allows Crowther a salary of 32,000 in addition to a 40% share of the balance of profits. Wilson receives no salary and a 60% share of the balance of profits. Crowther's drawings during the year amounted to 40,000. Crowther's total share of profits for the year ended 30 June 205 amounted to: A. 95,200 B. 175,200 C. 103,200 C D.135,200