Jobs, Alford, and Norris formed the JAN Partnership by making capital contibutions of $$150,000,$ $$100,000,$ and $$250,000$ respectively on January $1,2023.$ They anticipate annual net incomes of $$240,000$ and are considering the following alternative plans for sharing net incomes and losses a$.$ equally b$.$ in the ratio of their initial investments c$.$ Salary allowances of $$70,000$ to Jobs, $$40,000$ to Alford, and $$90,000$ to Norris $,$ interest allowances of $10\%$ on initioa investments with any remaining balance shared equally.