Henry Carr and Noreen Mason formed a partnership, dividing income as follows: annual salary allowance to Carr of $42,000; Interest of 8% on each partner's capital balance on January 1; any remaining net income is divided equally Carr and Mason had $66,000 and $154,000 in their January 1 capital balances, respectively. Net income for the year was 1444,000. How much net income should be distributed to Carr? Oa. $239,480 b. $42,000 Oc. $222,000 Od. $204,520