Fastest Horse Company has three partners whose capital balances at the beginning of the year are: Tom $15,000; Abigail $18,000; Sandra $17,000. Partners agree to divide income and loss as follows: a. Salary allowance to Tom of $42,000: Abigail of $33,000; and Sandra of $75,000; b. Any remaining balance is to be divided equally Partnership net income is $129,000. The amount of partnership net income to be allocated to Tomis