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 $$80,000$ to A and $$90,000$ to B$.$ The partnership reported net income of $$160,000$ after partner salaries. The net income includes a gain of $$28,000$ on the sale of non$-$depreciable capital property, $$14,000$ of eligible dividends, and a deduction of $$2,000$ for charitable donations. Determine A$$s share of business income to be included in their personal tax return.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 $$80,000$ to A and $$90,000$ to $B.$ The partnership reported net

income of $$160,000$ after partner salaries. The net income includes a gain of $$28,000$ on the sale of non$-$depreciable capital property,

$$14,000$ of eligible dividends, and a deduction of $$2,000$ for charitable donations. Determine A$\text{'}$s share of business income to be

included in their personal tax return.

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