Less: Realized Loss: $15,000 Net Loss: $15,000 Partner A's Interest Allowance: $5,000 Partner B's Interest Allowance: $9,000 Partner A's share of the Loss: 75% x ($15,000 - $5,000) = $7,500 Partner B's share of the Loss: 25% x ($15,000 - $9,000) = $1,500 Partner A's Salary: $25,000 Partner B's Salary: $16,000 Partner A's share of the Loss after deducting salary: $7,500 - $25,000 = ($17,500) Partner B's share of the Loss after deducting