Joan received a 10% capital interest, effective the first day of the year, in Byg Partnership as a wedding gift from Sam, her grandfather. She will be entitled to 10% of the partnership income. Sam owned a capital interest of 40% of the partnership and was entitled to 40% of the partnership income before his gift to Joan. Sam received $40,000 compensation for services to the partnership this year. The total partnership distributable income is $250,000. Select (1) Joan's distributive share of partnership income and (2) Sam's share of distributive income.

a) $25,000; $75,000

b) $21,000; $75,000

c) $21,000; $63,000

d) $21,000; $79,000