Individuals A and B carry on business through a partnership. A and B are both active in the business and share profits equally after deducting partner salaries. In the current year the partnership paid salaries of $$60,000$ to A and $$80,000$ 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 A$$s share of the partnership net income for tax purposes.Individuals A and $B$ carry on business through a partnership. A and $B$ are both active in the business and share profits equally after

deducting partner salaries. In the current year the partnership paid salaries of $$60,000$ to A and $$80,000$ 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 A$\text{'}$s share of the

partnership net income for tax purposes.

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