It is Canadian Income Tax, all information approved

For the taxation year ending December 31, 2019, the Barton Partnership has an accounting Net Income of $242,000. In determining this figure, no deductions were made for either partner salaries or interest on partner capital contributions. However, the figure does include $14,000 in eligible dividends received and a capital gain on the sale of investments of $52,000. The partnership has two members, Sam Barton and Sherri Barton. All income is allocated on the basis of 40% to Sam and 60% to Sherri. Determine the amounts that will be included in the Net Income For Tax Purposes of Sam Barton and Sherri Barton for the year ending December 31, 2019