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For partnership X if the total partnership net income is 800,000, total partners salary allowances are 300,000, and total interest on the partners original capital

For partnership X if the total partnership net income is 800,000, total partners salary allowances are 300,000, and total interest on the partners original capital balances is 200,000, how much is the remainder of the partnerships net income?

A. 800,000

B. 400,000

C. 300,000

D. 100,000

E. None of the above

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