If company A can proceed without B, but not the other way around (e.g. A possesses know-how, B the distribution network but cant produce without A). There are synergy gains that mean the NPVJV,B is 493, because of higher tax the NPVJV,A is only 465, the go-alone NPV for A is 135, and for B it is 0. How are profits shared given an equivalent initial investment?