Henry Carr and Noreen Mason formed a partnership, dividing income as follows: annual salary allowance to Carr of $44,000; interest of 8% on each partner's capital balance on January 1; any remaining net income is divided equally. Carr and Mason had $69,000 and $161,000 in their January 1 capital balances, respectively. Net income for the year was $446,000. How much net income should be distributed to Carr? Oa. $44,000 Ob. $223,000 Oc. $241,320 Od. $204,680