Dividing partnership income

a$.$ Equal division.

b$.$ In the ratio of original investments.

c$.$ In the ratio of time devoted to the business.

d$.$ Interest of $5\%$ on original investments and the remainder equally.

e$.$ Interest of $5\%$ on original investments, salary allowances of $$50,000$ to Dahl and $$85,000$ to Westhoff, and the remainder equally.

f$.$ Plan $($e$),$ except that Westhoff is also to be allowed a bonus of $$29,000$ if net income exceeds $$100,000.$

Required: