I don't get the part in the red box, why did they use 60,000 not the remaining amount which is 210K for the second allocation?

The partnership agreement of Axel, Berg & Cobb provides for the year-end allocation of net income in the following order: . First, Axel is to receive 10% of net income up to $100,000 and 20% over $100,000. Second, Berg and Cobb each are to receive 5% of the remaining income over $150,000. The balance of income is to be allocated equally among the three partners. . The partnership's net income was $250,000 before any allocations to partners. What amount should be allocated to Axel? A. $101,000 B. $103,000 C. $108,000 D. $110,000 Explanation Choice "C" is correct. Axel Berg Cobb Net Income Net Income $ 250,000 10% * $100,000 $ 10,000 (10,000) 20% * $150,000 30,000 (30,000) 210,000 5% * $60,000 $ 3,000 $3,000 (6,000) 204,000 1/3 * $204,000 68,000 68,000 68,000 (204,000) $108,000 $71,000 $71,000 $ 0