Individuals A and B carry on business through a partnership. A and B are both active in the business and share profits equally after partner salaries. In the current year the partnership paid salaries of $60,000 to A and $90,000 to B. The partnership reported net income of $150,000 after partner salaries. The net income includes a gain of $24,000 on the sale of non-depreciable capital property, $12,000 of eligible dividends, and a deduction of $3,000 for charitable donations. Determine As share of business income to be included in their personal tax return