Dividing partnership income

Dahl and Westhoff have decided to form a partnership. They have agreed that Dahl is to invest $$213,000$ and that Westhoff is to invest $$71,000.$ Dahl is to

devote one$-$half time to the business, and Westhoff is to devote full time. The following plans for the division of income are being considered:

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 $$50,000$ to Dahl and $$75,000$ to Westhoff, and the remainder equally.

f$.$ Plan $($e$),$ except that Westhoff is also to be allowed a bonus of $$26,000$ if net income exceeds $$100,000.$

Required:

For each plan, determine the division of the net income under each of the following assumptions: $(1)$ net income of $$163,000$ and $(2)$ net income of $$245,000.$

Round answers to the nearest whole dollar.