Jam and Ham have decided to form a partnership. They are in the process of agreeing on how the profits/losses will be divided. Assume that the company is anticipating net income of $200,000 for the first time period. Assume that Jam is to invest $40,000 and Ham is to invest $60,000. What would be Jam's share of the $200,000 if Jam is to have a monthly salary of $20,000 and Ham is to have a monthly salary of $40,000 and the remaining net income is to be divided equally between the partners?

	Jams share	Hams share	Total
Salary allowances	$20,000	$40,000	$60,000
Remainder	?	?
Total	(?)

a.) $100,000

b.) 60,000

c.) 20,000

d.) 90,000