Deviano and David operate a furniture rental business. Their capital balances on January 1, 2010,
were $160,000 and $240,000, respectively.
* Deviano withdrew cash of $32,000 from the business on April 1, 2010.
* David withdrew $60,000 cash on October 1, 2010.

*Deviano and David distribute partnership income based on their average capital balances each
year.
* Income for 2010 was $160,000.
* Compute the income to be distributed to Deviano and David using their average capital balances
in 2010