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.